Aircraft Flight Operation Regulations Article 122
All helicopters on over-water flights and all airplanes on long-range over-water flights shall be certified for ditching over water by the state of design.
中文原文 航空器飛航作業管理規則第122條
越水飛航之直昇機及長程越水飛航之陸用飛機應通過航空器設計國民航主管機關之水上迫降檢定。