Aircraft Flight Operation Regulations Article 254

Aircraft when operated across land areas which have been designated by the State concerned as areas in which search and rescue would be especially difficult shall be equipped with life-saving equipment (including means of sustaining life) and signalling devices which are in compliance with ICAO Annex 2, Appendix 1.
中文原文 航空器飛航作業管理規則第254條
飛越搜救困難之陸地區域之航空器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之煙火信號產生器。

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