The Law of Ships Article 4

This Law applies to ships sailing on or in the water, except the following:1. Navy vessels of military organization.2. Dragon boats, canoes and non-powered sailboats.3. Official small ships coast-anchored by the fire and rescue organization.4. Small ships with a propulsive power under 12 kilowatts and not used for fishing.5. Aboriginal people use small ships or floats that are recognized by the central indigenous authority on the basis of traditional culture, rituals or non-profits usage.
中文原文 船舶法第4條
下列船舶,不適用本法規定:
一、軍事建制之艦艇。
二、龍舟、獨木舟及非動力帆船。
三、消防及救災機構岸置之公務小船。
四、推進動力未滿十二瓩之非漁業用小船。
五、原住民族基於傳統文化、祭儀或非營利自用,出海所使用經原住民族主管機關認定之小船或浮具。

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