Taiwan (R.O.C.) had been using the Refined Adversary System in its litigation system of criminal procedure in 2003, also imported the Hearsay Rule and Cross-Examination. Since the adoption of the Hearsay Rule in the criminal proceeding of Taiwan (R.O.C.) only has a quite short history, how the Rule and its exceptions should be applied so the evidence against the defendant could be more properly used in order to make the accused enjoy the right to a fair trial needs to be much more clarified.
This thesis probed into research on the implementation in judicial practice of the statements made in the investigation stage by a person other than the accused through all the judicial documents since the very beginning of Hsu, Tzu-Chiang Case, which was one of the high-profile criminal cases between 1990s and 2010s in Taiwan (R.O.C.). The thesis also compared the differences in using the Hearsay Rule to exclude the hearsay evidence, such as the official records of oral statements made in the investigation stage by a person other than the accused, between Taiwan (R.O.C.), the United States federal and Japan.
In conclusion, this thesis not only analyzed the implementation in judicial practice through the theoretical foundation of the exception of Hearsay Rule but also tried to find out if there were any inadequacy on current provision. The views and legal grounds of this thesis were offered as reference.