Half-mast Implementation Regulations Article 8
To fly at half-mast, the national flag shall be raised to the mast top, and then half-masted. To lower the national flag, the national flag shall be raised to the mast top and then lowered.
中文原文 國旗下半旗實施辦法第8條
下半旗時，應先將國旗升至桿頂，再下降至旗身橫長二分之一處。
降旗時，仍應升至桿頂，再行下降。
降旗時，仍應升至桿頂，再行下降。