Civil Aviation Act Article 33-1

Owners of buildings or other facilities exceeding a certain height shall have obstacle lights and marks installed, and shall keep such lights and marking in normal working condition. The same shall apply to buildings or facilities not exceeding such height but nonetheless believed to have an impact on aviation safety upon evaluation.Standards for the certain height、installing obstacle lights and marking mentioned in paragraph one shall be prescribed by MOTC in conjunction with the MOI.
中文原文 民用航空法第33-1條
建築物或其他設施超過一定高度者,物主應裝置障礙燈、標誌,並保持正常使用狀況;低於一定高度而經民航局評估有影響飛航安全者,亦同。
前項一定高度、設置障礙燈、標誌及影響飛航安全評估等事項之標準,由交通部會同內政部定之。

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