The Seafarer Act Article 75-1

The yacht master or the power-driven small ship master shall be at the age of 18 or above, with no maximum age restriction, except for otherwise provided in the Act.The business-use power-driven small ship master shall not exceed 65 years of age. However, in case the master satisfies physical examination standards and has never been punished for violation of navigation safety for the latest year, the maximum age restriction may extend to the age of 68.Assistants shall be at the age of 16 or above, with no maximum age restriction. However, in case the business-use power-driven small ship master exceeds 65 years of age, the master’s assistant shall not exceed 65 years of age.
中文原文 船員法第75-1條
遊艇及動力小船駕駛須年滿十八歲,其最高年齡,除本法另有規定者外,不受限制。
營業用動力小船駕駛之最高年齡不得超過六十五歲。
但合於體格檢查標準且於最近一年內未有違反航行安全而受處分紀錄者,得延長至年滿六十八歲止。
助手須年滿十六歲,最高年齡不受限制。
但營業用動力小船駕駛之年齡超過六十五歲者,其助手年齡不得超過六十五歲。

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