Copyright Act Article 22

Except as otherwise provided in this Act, authors have the exclusive right to reproduce their works.Performers have the exclusive right to reproduce their performances by means of sound recording, video recording, or photography.The provisions of the preceding two paragraphs do not apply to temporary reproduction that is transient, incidental, an essential part of a technology process, and without independent economic significance, where solely for the purpose of lawful Internet relay transmission, or for the lawful use of a work; provided, this shall not apply to computer programs.In the preceding paragraph, the phrase "temporary reproduction… for the purpose of lawful Internet relay transmission" includes technically unavoidable phenomena of the computer or machine occurring in network browsing, caching, or other processes for enhancing transmission efficiency.
中文原文 著作權法第22條
著作人除本法另有規定外,專有重製其著作之權利。
表演人專有以錄音、錄影或攝影重製其表演之權利。
前二項規定,於專為網路合法中繼性傳輸,或合法使用著作,屬技術操作過程中必要之過渡性、附帶性而不具獨立經濟意義之暫時性重製,不適用之。
但電腦程式著作,不在此限。
前項網路合法中繼性傳輸之暫時性重製情形,包括網路瀏覽、快速存取或其他為達成傳輸功能之電腦或機械本身技術上所不可避免之現象。

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