Civil Aviation Act Article 42

No aircraft shall be allowed to fly over prohibited areas.Aircraft flying over restricted or dangerous areas must comply with the applicable provisions of the regulations.
中文原文 民用航空法第42條
航空器不得飛越禁航區。
航空器於飛航限航區及危險區,應遵守飛航規則之規定。

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