Civil Aviation Act Article 6

In the event it is necessary for an aircraft to land at a military airfield, or to utilize the facilities of a military airport, the owner or operator of the aircraft shall apply to the military authorities through CAA for permission. However, an exception may be made for emergency landing.When taking off from and landing at a military airfield, aircraft shall observe regulations of the airfield and abide by the instructions of the airfield authorities.
中文原文 民用航空法第6條
航空器如須在軍用飛行場降落,或利用軍用航空站設備時,應由航空器所有人或使用人申請民航局轉請軍事航空管理機構核准。
但因故緊急降落者,不在此限。
航空器在軍用飛行場起降,應遵照該場之規定,並聽從其指揮。

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