Regulations Governing Licences and Ratings for Airmen Article 51

In addition to hold a current commercial pilot licence-helicopter and rated with appropriate type of helicopter and shall have completed not less than 1200 hours of flight time of which not less than 1000 hours of the flight time as a pilot of helicopters, airline transport pilot licence-helicopter applicant shall meet the following requirements:(1) The applicant shall have completed not less than 250 hours of flight time as pilot-in-command of which not less than 50 hours of night flight time.(2) The applicant shall have completed not less than 200 hours of cross-country flight time, of which not less than 100 hours shall be as pilot-in-command.(3) The applicant shall have completed not less than 30 hours of instrument flight time, of which no more than 10 hours under instrument in a full flight simulator or flight training device is acceptable as part of the total time.No more than 100 hours as a pilot under instruction 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51條
申請直昇機民航運輸駕駛員檢定證者,除符合下列各款規定外,應持有直昇機商用駕駛員檢定證,並應具有一千二百小時以上之飛航總時間,其中一千小時以上係在直昇機上飛航:
一、得採認為機長飛航時間二百五十小時以上,其中夜間飛航五十小時以上。
二、越野飛航二百小時以上,其中任機長飛航時間一百小時以上。
三、儀器飛航三十小時以上,其中飛行模擬機或飛行訓練器訓練時間最多採計十小時。
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一百小時。

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