Administrative Litigation Act Article 163
A party has the duty to produce the following documents:1. Documents to which such party has made reference in the course of the litigation proceeding;2. Documents which the opposing party may require the delivery or an inspection thereof pursuant to the applicable laws;3. Documents which are created in the interests of the opposing party;4. Documents which are created for the matters relating to the legal relations in this litigation; and5. Commercial accounting books.
中文原文 行政訴訟法第163條
下列各款文書，當事人有提出之義務：
一、該當事人於訴訟程序中曾經引用者。
二、他造依法律規定，得請求交付或閱覽者。
三、為他造之利益而作者。
四、就與本件訴訟關係有關之事項所作者。
五、商業帳簿。
一、該當事人於訴訟程序中曾經引用者。
二、他造依法律規定，得請求交付或閱覽者。
三、為他造之利益而作者。
四、就與本件訴訟關係有關之事項所作者。
五、商業帳簿。