Enforcement Rules of the Tobacco and Alcohol Administration Act Article 7

The term "medical or health" in Article 32, Paragraph 2 and Article 37, Subparagraph 5 of the Act shall mean language or effects indicative of medical effectiveness or efficacy for health.
中文原文 菸酒管理法施行細則第7條
本法第三十二條第二項及第三十七條第五款所稱醫療保健,指涉及醫療效能或保健功效之詞句或效果。

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