Fireworks Management Act Article 13

Parents, guardians, and the person who actually takes care of the children, shall accompany the children when they discharge the general fireworks.The central competent authority shall announce the categories of general fireworks which shall not be discharged by children.The categories of general fireworks in the above section shall not be sold to children.
中文原文 爆竹煙火管理條例第13條
父母、監護人或其他實際照顧兒童之人於兒童施放一般爆竹煙火時,應行陪同。
中央主管機關得公告禁止兒童施放之一般爆竹煙火種類。
前項公告之一般爆竹煙火,不得販賣予兒童。

English translation for reference only; the Chinese text prevails. Not legal advice.