Regulations Governing Licences and Ratings for Airmen Article 18
The following described flight time may be recorded as pilot-in-command's flight time:(1) Student pilot's solo flight time during training phase and his (her) actual on control flight time during dual flight with flight instructor after solo phase of training.(2) Aircraft pilot takes control of the aircraft, whether or not he or she has been designated as pilot-in-command.(3) Flight instructor's flight time during which they are conducting flight instructions or exercising as instructor pilot during flight.
中文原文 航空人員檢定給證管理規則第18條
下列各款所訂之飛航時間得認定並登錄為機長之飛航時間：
一、學習駕駛員於訓練階段之單飛及單飛後飛航教師帶飛而實際操控航空器之時間。
二、航空器駕駛員擔任機長或非擔任機長而實際操控航空器之飛航時間。
三、飛航教師教學或教師駕駛員之飛航時間。
一、學習駕駛員於訓練階段之單飛及單飛後飛航教師帶飛而實際操控航空器之時間。
二、航空器駕駛員擔任機長或非擔任機長而實際操控航空器之飛航時間。
三、飛航教師教學或教師駕駛員之飛航時間。