Public Interest Whistleblower Protection Act Article 15
Agencies responsible for receiving disclosures, along with their investigators, inspection personnel, law enforcement personnel, or other persons performing corresponding duties and operations in accordance with the law, shall keep the identity of the whistleblower confidential and may not disclose it to the person being reported or any other person without justifiable reason and the whistleblower's consent.Civil servants who leak the identity of a whistleblower without a justifiable reason shall be punished with imprisonment for a term of no less than 6 months and no more than 5 years. In addition, a fine of up to NT$300,000 may be imposed.Those who commit the offense in the preceding paragraph due to negligence shall be punished with imprisonment for a term of no more than 1 year, detention, and/or a fine of up to NT$100,000.Non-civil servants who leak the identity of a whistleblower without a justifiable reason shall be punished with imprisonment for a term of no more than 1 year, detention, and/or a fine of up to NT$100,000.
中文原文 公益揭弊者保護法第15條
受理揭弊之機關及其承辦調查、稽查人員、執法人員或其他依法執行該相當職務、業務之人，對於揭弊者身分應予保密，非經揭弊者本人同意，不得無故洩漏於被揭弊對象或他人。
公務員無故洩漏揭弊者之身分者，處六月以上五年以下有期徒刑，得併科新臺幣三十萬元以下罰金。
因過失犯前項之罪者，處一年以下有期徒刑、拘役或科或併科新臺幣十萬元以下罰金。
非公務員無故洩漏揭弊者之身分者，處一年以下有期徒刑、拘役或科或併科新臺幣十萬元以下罰金。
公務員無故洩漏揭弊者之身分者，處六月以上五年以下有期徒刑，得併科新臺幣三十萬元以下罰金。
因過失犯前項之罪者，處一年以下有期徒刑、拘役或科或併科新臺幣十萬元以下罰金。
非公務員無故洩漏揭弊者之身分者，處一年以下有期徒刑、拘役或科或併科新臺幣十萬元以下罰金。