Administrative Litigation Act Article 157
Anyone who possesses the required academic or technical knowledge, is engaged in the trade or profession needed for expert testimony, or has been commissioned by a government agency to provide expert opinion, is obliged to be an expert witness in administrative litigation.An expert witness shall disclose the following information before the appointment. If the information is discovered after the appointment, he or she shall disclose the information to the presiding judge and the parties to the litigation immediately:1. academic credentials and professional experiences, areas of specialty, and prior experiences of participation in litigation procedure, non-litigation procedure, or court mediation procedure because of his or her professional knowledge or experiences.2. whether he or she has had any division of labor or cooperation with the parties to the litigation, assistive joined parties, assistive persons, or their agents concerning the professional knowledge and experiences and the preparation or submission of the relevant materials.3. concerning the professional knowledge and experiences and the preparation or submission of the relevant materials, whether he or she has been compensated for or financially supported by the parties to the litigation, assistive joined parties, assistive persons, or their agents; if so, the amount of value of such compensation or financial support.4. concerning the particular matter, anyone who provides compensation or financial support, and the amount or value of such compensation or support.5. any other circumstance that is enough to find that the expert witness may not be able to carry out his or her duties impartially and independently.
中文原文 行政訴訟法第157條
從事於鑑定所需之學術、技藝或職業，或經機關委任有鑑定職務者，於他人之行政訴訟有為鑑定人之義務。
鑑定人應於選任前揭露下列資訊；其經選任後發現者，應即時向審判長及當事人揭露之：
一、學經歷、專業領域及本於其專業學識經驗曾參與訴訟、非訟或法院調解程序之案例。
二、關於專業學識經驗及相關資料之準備或提出，曾與當事人、輔助參加人、輔佐人或其代理人有分工或合作關係。
三、關於專業學識經驗及相關資料之準備或提出，曾受當事人、輔助參加人、輔佐人或其代理人之金錢報酬或資助及其金額或價值。
四、關於該事件，有其他提供金錢報酬或資助者之身分及其金額或價值。
五、有其他情事足認有不能公正、獨立執行職務之虞。
鑑定人應於選任前揭露下列資訊；其經選任後發現者，應即時向審判長及當事人揭露之：
一、學經歷、專業領域及本於其專業學識經驗曾參與訴訟、非訟或法院調解程序之案例。
二、關於專業學識經驗及相關資料之準備或提出，曾與當事人、輔助參加人、輔佐人或其代理人有分工或合作關係。
三、關於專業學識經驗及相關資料之準備或提出，曾受當事人、輔助參加人、輔佐人或其代理人之金錢報酬或資助及其金額或價值。
四、關於該事件，有其他提供金錢報酬或資助者之身分及其金額或價值。
五、有其他情事足認有不能公正、獨立執行職務之虞。