Aircraft Flight Operation Regulations Article 261

An aircraft shall be provided with radio communication equipment capable of conducting two-way communications for aerodrome control purposes, for receiving meteorological information at any time during flight; and conducting two-way communication at any time during flight with at least one aeronautical station and any other aeronautical stations on such frequencies as may be prescribed by the appropriate authority.The radio communication equipment required in accordance with the preceding paragraph shall provide for communication on the aeronautical emergency frequency 121.5.An airplane to be operated on a flight to which the provisions of on extended flights over water or on flights over designated land areas apply shall, unless exempted by CAA, be provided with radio communication equipment capable of conducting two-way communication at any time during flight with such aeronautical stations and on such frequencies be prescribed by the appropriate authority.The preceding 3 paragraphs shall not apply to free balloons equipped with walkie-talkie devices and operated in an uncontrolled airspace.
中文原文 航空器飛航作業管理規則第261條
航空器裝置之通信裝備應備有與機場管制單位雙向通信之能力,且能於飛航中隨時接收氣象資料,並能隨時與至少一處航空電臺或其他類似電臺,使用當地主管機關規定之頻率通話。
前項通信裝備應能透過緊急頻率一二一點五百萬赫與地面連絡。
除經民航局核准免除安裝外,航空器執行越水飛航及飛越搜救困難地區,應裝置無線電通信裝備,並具備於飛航期間之任何時機,使用規定之頻率,與機場管制單位雙向通信之能力。
自由氣球備有無線電對講機裝備且於非管制空域活動者,不適用前三項規定。

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