Aircraft Flight Operation Regulations Article 112

The minimum record time and information of the flight recorder is capable shall comply with the international flight standards as approved and adopted by CAA.
中文原文 航空器飛航作業管理規則第112條
飛航紀錄器保有之最低記錄時間及資料,應依民航局核定採用之國際飛航標準辦理。

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