Civil Aviation Act Article 78

Foreign aircraft shall not be allowed to fly over, take off or land in ROC territory without permission from MOTC, unless otherwise provided for in a treaty or an agreement.CAA may send its personnel to inspect various personnel, equipment and associated documents for a foreign aircraft landing or taking off within the ROC territory.The pilot-in-command shall not refuse, avoid or impede such inspection.Rules governing the procedures and the required documents of application for permission, the circumstances and reasons of revocation or abolition of permission or forbidding operations, and other matters to be observed for a foreign aircraft flying over ROC territory or taking off or landing in ROC territory stated in paragraph one shall be prescribed by MOTC.
中文原文 民用航空法第78條
外籍航空器,非經交通部許可,不得飛越中華民國領域或在中華民國境內起降。
但條約或協定另有規定者,從其規定。
民航局得派員檢查在中華民國境內起降之外籍航空器之各項人員、設備及其有關文件。
機長不得拒絕、規避或妨礙。
第一項外籍航空器飛越中華民國領域或在中華民國境內起降申請許可之程序、應備文件、撤銷、廢止許可或禁止飛航之事由及其他應遵行事項之規則,由交通部定之。

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