The Seafarer Act Article 84-6

Those who holding a learner’s license for skippering a yacht or power-driven small ship, if not being guided and monitored by a licensed master of a yacht or business-use power-driven small ship when learning to skipper, shall be fined six thousand New Taiwan Dollars (NT$6,000) or more up to thirty thousand New Taiwan Dollars (NT$30,000), and be stopped from skippering on the spot.
中文原文 船員法第84-6條
領有學習駕駛遊艇或動力小船執照,於學習駕駛時,未經持有遊艇或營業用動力小船駕駛執照之駕駛在旁指導監護者,處新臺幣六千元以上三萬元以下罰鍰,並當場禁止其駕駛。

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