Regulations Governing Licences and Ratings for Airmen Article 47

In addition to have completed not less than 150 hours flight time as a pilot in both helicopter and full flight simulator or flight training device, in which no less than 100 hours of flight time shall be in helicopters, commercial pilot license-helicopter-applicant shall meet the following requirements:(1) The applicant shall have completed not less than 35 hours of flight time as pilot-in-command in helicopter.(2) The applicant shall have completed not less than 10 hours cross-country flight time as pilot-in-command including a cross-country flight totaling not less than 180 km in the course of which full-stop landings at two different aerodromes shall made.(3) If the privileges of the license are to be exercised at night, the applicant shall have completed not less than 5 hours of night flight time including not less than 5 take-offs and 5 landings patterns as pilot-in-command.(4) The applicant shall have completed not less than 10 hours of instrument instruction flight time, of which no more than 5 hours under instruction in a full flight simulator or flight training device is acceptable as part of the total time.No more than 10 hours as a pilot under instructions in a full flight simulator or flight training device is acceptable as part of the above prescribed total flight time.
中文原文 航空人員檢定給證管理規則第47條
申請直昇機商用駕駛員檢定證者,除符合下列各款規定外,應具一百五十小時以上之飛航及飛行模擬機或飛行訓練器飛航總時間,其中最少一百小時以上係在直昇機上飛航:
一、得採認為機長飛航時間三十五小時以上。
二、任機長作越野飛航訓練時間十小時以上,其中一次飛航總距離應超越一百八十公里以上,並在另兩個不同機場各作一次完全降落。
三、直昇機夜間飛航五小時以上,其中應包括五次以上之非連續起降。
四、曾受儀器飛航訓練時間十小時以上,其中飛行模擬機或飛行訓練器儀器飛航訓練時間最多採計五小時。
前項飛航總時間以飛行模擬機或飛行訓練器取代飛航訓練者最多採計十小時。

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