Maritime Act Article 127

All rights or interests pertaining to property may expose to the perils incidental to the navigation of the sea may be the subject of a marine insurance.A contract of maritime insurance may be extended to cover risks on land, inland rivers, lakes or any inland waterways.
中文原文 海商法第127條
凡與海上航行有關而可能發生危險之財產權益,皆得為海上保險之標的。
海上保險契約,得約定延展加保至陸上、內河、湖泊或內陸水道之危險。

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