Aircraft Flight Operation Regulations Article 117

A long-range over-water flight indicates either one of the following conditions:1. Twin-engine airplane with alternate aerodromes planned, used over routes on which the airplane may be over water and away from land at more than a distance corresponding to 120 minutes at cruising speed for one power-unit inoperative or 400 NM; or2. An airplane having three or more power-units, with alternate aerodromes planned, used over routes on which the airplane may be over water and away from land at more than a distance corresponding to 120 minutes at cruising speed for two power-units inoperative or 400 NM; or3. All airplanes, other than the ones mentioned in the preceding two subparagraphs herein this article, used over routes on which the airplane may be over water and away from land at more than a distance corresponding to 30 minutes at normal cruising speed or 100 NM.When determining the distance away from land aforementioned in each subparagraph in the preceding paragraph of this article, the shorter one applies.
中文原文 航空器飛航作業管理規則第117條
長程越水飛航係指下列情形之一者:
一、飛航於有備用機場之雙發動機飛機,飛越距陸岸逾四百浬或以單發動機故障時之巡航速度飛越距陸岸超過一百二十分鐘之距離。
二、飛航於有備用機場之三發動機以上飛機,飛越距陸岸逾四百浬或以二具發動機故障時之巡航速度飛越距陸岸超過一百二十分鐘之距離。
三、前二款以外之飛機,飛越距陸岸逾一百浬或以正常巡航速度飛越距陸岸超過三十分鐘之距離。
前項各款規定之飛越距陸岸距離,適用距離較短者。

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