Aircraft Flight Operation Regulations Article 251

Amphibians or landplanes, shall be equipped with one sea anchor, one anchor (drogue), and for each passenger, one life jacket or equivalent individual floatation device stowed in a position easily accessible from the seat or berth of the person for whose use it is provided; equipment for making the sound signals prescribed in the “International Regulations for Preventing Collisions” at sea shall also be installed.Amphibians or landplanes, when operates under either one of the following conditions, shall carry for each personnel on board one life jacket or equivalent individual floatation device, 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.The single-engine airplane flying over water more than 100 NM from the shore or multi-engine airplane with one engine inoperative flying over water more than 200 NM away from the shore shall carry and store the life-saving rafts that are enough for all personnel on board provided with such life-saving equipment including means of sustaining life is appropriate to the flight to be undertaken, and equipment for making the pyrotechnical distress signals in according with ICAO Annex 2, Appendix 1.
中文原文 航空器飛航作業管理規則第251條
水上或水陸二用之航空器應備有海錨一具、袋型海錨一具及供航空器上每一人員使用之救生背心或同等功能之個人浮水器具,並置於座椅或臥舖之周邊便於取用之處;且應備有國際海上避碰規則規定之音響訊號設備。
陸用或水陸二用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之救生背心或個人浮水器具,並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。
單發動機飛機飛越距適合緊急降落之陸岸達一百浬或多發動機飛機,能於一具發動機失效時繼續飛航者,飛越距適合緊急降落之陸岸達二百浬時,應備有適當數量之救生艇供機上全部人員使用,貯於緊急時便於取用之處。
艇上並應備有適合所飛航地區,足以求生之維持生命物品及符合國際民用航空公約第二號附約附錄一規定之煙火信號產生器。

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