Game Software Rating Management Regulations Article 8

Any Game software with any of the following shall be rated “P”:1.Violence: Content without bloody images, such as fighting of cute characters or attacks without illustration of character death detail etc.2.Other descriptions that may have a negative impact on the conduct or psychology of persons below age 6.
中文原文 遊戲軟體分級管理辦法第8條
遊戲軟體內容有下列情形之一者,列為護級:
一、暴力:可愛人物打鬥或未描述角色傷亡細節之攻擊等而無血腥畫面。
二、其他描述對未滿六歲人之行為或心理有不良影響之虞者。

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