Rules of the Air Article 10

Except when necessary for take-off or landing, or except by permission from the appropriate authority, aircraft shall not be flown over the congested areas of cities, towns or settlements or over an open-air assembly of persons unless at such a height prescribed in article.60 and 71. In the event of an emergency arising, a landing to be made without undue hazard to persons or property on the surface.
中文原文 飛航規則第10條
航空器除為起降需要或經主管機關准許外,飛越城鎮之居住稠密地區或露天集會廣場上空時,應遵守第六十條及第七十一條之最低實際高度規定;但緊急降落時不在此限,惟應儘量避免危害地面人員及財產。

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