Aircraft Flight Operation Regulations Article 116

Amphibians or landplanes, when operates under either one of the following conditions, shall carry for each passenger one life jacket or equivalent individual floatation device shall be equipped with a means of electric illumination for the purpose of facilitating the location of persons stowed in a position easily accessible from the seat or berth of the person for whose use it is provided.1. Flying over water and at a distance of more than 50 NM away from the shore; or2. Flying en-route over water beyond gliding distance from the shore; or3. During take-off or landing at an aerodrome, the take-off and approach path is over water.Unless approved by CAA, amphibians or landplanes with a seating capacity of 19 or less shall not be operated under the conditions as set out in the preceding paragraph without any cabin crew member on board, and in addition, be equipped with life-saving rafts in sufficient numbers to carry all passenger on board.The equipment referred to paragraph 1 shall comprise one life jacket or equivalent individual flotation device for each person on board, stowed in a position easily accessible from the seat or berth of the person for whose use it is provided.
中文原文 航空器飛航作業管理規則第116條
陸用或水陸二用之飛機飛航於下列情形之一時,應具備供航空器上每一人員使用附電力發光裝置之救生背心或同等功能之個人浮水器具,置於座椅或臥舖之周邊便於取用之處:
一、飛越距陸岸達五十浬以上。
二、航路所經水面距陸岸逾其滑翔距離。
三、起飛或降落航道位於水面上。
載客座位數十九座以下陸用或水陸二用之飛機於前項情況下飛航時,如未配置客艙組員,除經民航局核准外,應備有適當數量之救生艇供機上全部人員使用。
組員休息座椅或睡眠設備經民航局核准得於起降時使用者,應具備符合第一項附電力發光裝置之救生背心或同等功能之個人浮水器具,置於座椅或睡眠設備周邊便於取用之處。

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