一如收文者已指定收受电子文件之资讯系统者以电子文件进入该资讯系统之时间为收文时间
If the recipient has designated an information system for receiving electronic documents, the time when the electronic documents enter that information system shall be regarded as the time of receiving the documents
以上为机器翻译结果，长、整句建议使用 人工翻译 。