The Enforcement Rules of the Immigration Act Article 19

During the period of their stay or residence, if aliens engage in tourism, visiting relatives/friends, and other activities that are necessary in daily lives and not prohibited by laws but not declared on their E/D cards or visa application forms, Subparagraph 4 of Paragraph 2 of Article 36 of the Act shall not apply.
中文原文 入出國及移民法施行細則第19條
外國人在我國停留、居留期間,從事簽證事由或入國登記表所填入國目的以外之觀光、探親、訪友及法令未禁止之一般生活上所需之活動者,不適用本法第三十六條第二項第四款規定。

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