Regulations Governing Licences and Ratings for Airmen Article 50

The privileges of the holder of a commercial pilot licence-helicopter shall exercise all the privileges of the holder of a private pilot licence-helicopter and may also perform the following pilot’s duty in the same type of helicopters for which the licence holder is rated:(1) To act as pilot-in-command in any helicopter engaged in operations other than the commercial air transportation.(2) To act as pilot-in-command in commercial air transportation in any helicopter certified for single-pilot operation.(3) To act as co-pilot in commercial air transportation in helicopters required to be operated with a co-pilot.
中文原文 航空人員檢定給證管理規則第50條
經檢定合格之直昇機商用駕駛員,具有直昇機自用駕駛員之權利,並得擔任下列檢定合格相同航空器型別之駕駛員職務:
一、民用航空運輸業除外之直昇機機長或副駕駛員。
二、民用航空運輸業檢定機型為單人操作直昇機之機長。
三、民用航空運輸業檢定機型為多組員操作直昇機之副駕駛員。

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