Copyright Act Article 53

For the purpose of exclusive use by the visually impaired, learning disabled, hearing impaired or other persons with a perceptual disability, works that have been publicly released may be exploited by local or central government agencies, non-profit institutions or organizations and all levels of legally established schools, by means of translation, Braille, sound-recording, digital transformation, verbal imagery, accompanying sign language or otherwise.The preceding paragraph shall be applied mutatis mutandis to the disabled persons or their guardians referred to in the preceding paragraph for personal and nonprofit use by the disabled.The copies reproduced in accordance with the preceding two paragraphs may be distributed or publicly transmitted among the disabled persons, local or central government agencies, non-profit institutions or organizations and all levels of legally established schools as prescribed in the preceding two paragraphs.
中文原文 著作權法第53條
中央或地方政府機關、非營利機構或團體、依法立案之各級學校,為專供視覺障礙者、學習障礙者、聽覺障礙者或其他感知著作有困難之障礙者使用之目的,得以翻譯、點字、錄音、數位轉換、口述影像、附加手語或其他方式利用已公開發表之著作。
前項所定障礙者或其代理人為供該障礙者個人非營利使用,準用前項規定。
依前二項規定製作之著作重製物,得於前二項所定障礙者、中央或地方政府機關、非營利機構或團體、依法立案之各級學校間散布或公開傳輸。

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