Regulations Governing Private Aircraft Activities Article 11

An individual or business engaged in private aircraft activities shall not undertake any profitable flight operations or lease aircrafts to others under any circumstances.
中文原文 自用航空器飛航活動管理規則第11條
從事自用航空器飛航活動者,不得以其航空器從事營利性飛航或出租供他人從事飛航活動。

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