Civil Aviation Act Article 99-15

Where casualty, bodily injury or damage to property occurs as a result of operating an drone, its owner shall be liable for compensation regardless of whether such accident is due to willful action or negligence. Owner of the drone shall also be liable for damages caused by force majeure. The same also applies to damages caused by falling or dropping of objects from the drone.The owner and operator of the drone shall be jointly liable for damages mentioned in the preceding paragraph if the owner of the drone has allowed a third party to operate such drone.Government agencies (institutions), schools or legal persons shall purchase liability insurance for the compensation amount mentioned in Article 93, paragraph 1 before engaging in the activities set forth in paragraph 3 of the preceding article.
中文原文 民用航空法第99-15條
操作遙控無人機而致他人死傷,或毀損他人財物時,不論故意或過失,遙控無人機所有人應負賠償責任;其因不可抗力所生之損害,亦應負責。
自遙控無人機上落下或投下物品,致生損害時,亦同。
遙控無人機所有人將其遙控無人機交由他人操作所生之損害,由所有人及操作人負連帶賠償責任。
政府機關(構)、學校或法人於依前條第三項從事活動前,應依第九十三條第一項所定辦法之損害賠償額,投保責任保險。

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