Public Interest Whistleblower Protection Act Article 12
A whistleblower who files a report in accordance with the procedures set forth in this Act with one of the agencies responsible for receiving disclosures under Article 4 shall not be held civilly, criminally, administratively, or professionally liable for the disclosure of secrets if the report involves state secrets, trade secrets, or other legally confidential matters. The same shall apply to the aforesaid legally confidential matters when seeking legal advice from an attorney for the purpose of filing the report.
中文原文 公益揭弊者保護法第12條
揭弊者依本法程序向第四條所列受理揭弊機關所陳述之內容涉及國家機密、營業秘密或其他依法應保密之事項者，不負洩密之民事、刑事、行政及職業倫理之懲戒責任；其為揭弊向律師徵詢法律意見而涉及前開依法應保密之事項者，亦同。