Regulations Governing Licences and Ratings for Airmen Article 17

Only the following defined flight time shall be logged as instrument flight time:(1)Time during which a pilot is piloting an aircraft under actual or simulated, instrument weather conditions.(2) Total flight time conducted by the pilot in a full flight simulator or flight training device under simulated instrument weather conditions.
中文原文 航空人員檢定給證管理規則第17條
儀器飛航時間之登錄應限於:
一、航空器駕駛員在飛航航空器內執行實際或模擬儀器天氣情況下全部之儀器飛航時間。
二、航空器駕駛員在飛行模擬機或飛行訓練器內執行模擬儀器天氣情況下全部之儀器飛航時間。

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