Civil Aviation Act Article 89

Where casualties or damage to property occur as a result of aircraft accident, the owner of the aircraft shall be liable for compensation regardless of whether such accident is due to willful action or negligence. Such an owner of the aircraft shall also be liable for damage caused by force majeure. The same also applies to damage caused by falling or dropping of objects from the aircraft.
中文原文 民用航空法第89條
航空器失事致人死傷,或毀損他人財物時,不論故意或過失,航空器所有人應負損害賠償責任;其因不可抗力所生之損害,亦應負責。
自航空器上落下或投下物品,致生損害時,亦同。

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