Copyright Act Article 69

Where a sound recording of a musical work recorded for sale has been published for six months, a person who wishes to exploit the aforementioned musical work to record and produce other sound recordings for sale may apply to the specialized agency in charge of copyright matters for a compulsory license, and after paying remuneration, may exploit such musical work to record and produce other sound recordings.Regulations governing the compulsory license for a musical work referred to in the preceding paragraph, the method for calculating the remuneration for exploitation, and other requisite matters shall be prescribed by the competent authority..
中文原文 著作權法第69條
錄有音樂著作之銷售用錄音著作發行滿六個月,欲利用該音樂著作錄製其他銷售用錄音著作者,經申請著作權專責機關許可強制授權,並給付使用報酬後,得利用該音樂著作,另行錄製。
前項音樂著作強制授權許可、使用報酬之計算方式及其他應遵行事項之辦法,由主管機關定之。

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