Rules of the Air Article 72

Unless otherwise prescribed by the appropriate authority, an aircraft electing to change the conduct of its flight from compliance with the IFR to compliance with the visual flight rules shall, if a flight plan was submitted, notify the appropriate air traffic control unit specifically that the IFR flight is cancelled and communicate thereto the changes to be made to its current flight plan.When an aircraft operating under the IFR is flown in or encounters visual meteorological conditions it shall not cancel its IFR flight unless it is anticipated, and intended, that the flight will be continued for a reasonable period of time in uninterrupted visual meteorological conditions.
中文原文 飛航規則第72條
除主管機關另有規定外,儀器飛航之航空器欲改作目視飛航時,應通知適當之航管單位取消其儀器飛航,並提報其現行飛航計畫。
航空器儀器飛航時,如天氣轉為目視情況,並確知能繼續保持一較長時間之目視飛航,方可取消儀器飛航計畫。

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