Aircraft Flight Operation Regulations Article 234

An operator shall ensure that the single-engine aircraft operations on the routes or the areas, in the meteorological conditions expected for the flight, and in the event of engine failure, is capable of reaching a place at which a safe forced landing can be made. For landplanes, a place on land is required; for amphibian, a place on water or land is required.No operator may operate a single-engine aircraft to perform over-the-top operation, unless the latest weather reports or forecasts, or any combination of them, indicate that the weather along the planned route (including take-off and landing) allows flight under VFR under the ceiling and that the weather is forecast to remain so within 1 hour before the estimated time of arrival at the destination.
中文原文 航空器飛航作業管理規則第234條
航空器使用人應確認以單發動機航空器飛航時,考慮飛航時之天氣情況,於航路或操作區域任一點發生發動機失效時,航空器能飛至可執行安全迫降點。
陸用航空器應有適當地面可供執行安全迫降,水陸二用航空器應有適當之地面或水面可供執行安全迫降。
航空器使用人以單發動機航空器執行任務時,除最新天氣報告或預報顯示計畫航路(包含起飛、降落)及預計抵達目的地後一小時內之天氣狀況,可於雲幕天氣情況下仍能獲得目視參考外,不得執行雲上飛航。

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