Shipping Act Article 32-1
The regulation stipulated in Article 27-1 is applicable to vessel carriers of foreign nationals who operate vessels that registered under the flag of R.O.C.
中文原文 航業法第32-1條
第二十七條之一規定，於經營中華民國籍船舶之外國籍船舶運送業準用之。
English translation for reference only; the Chinese text prevails. Not legal advice.