Administrative Litigation Act Article 150
Where a witness is under the age of sixteen or is mentally retarded or with other intellectually disabilities and therefore cannot understand the meaning of a written oath and the effects thereof, the witness shall not be ordered to sign a written oath.
中文原文 行政訴訟法第150條
以未滿十六歲或因精神障礙不解具結意義及其效果之人為證人者，不得令其具結。