Aircraft Flight Operation Regulations Article 285-30

An operator shall ensure that during take-off, landing and when the pilot-in-command (PIC) so directs, cabin crew members shall be seated as near as practicable to the designated emergency exits with seat belt on or, when provided, safety harness fastened and shall be uniformly distributed throughout the aircraft.
中文原文 航空器飛航作業管理規則第285-30條
航空器使用人應確保所派遣之客艙組員於飛機起飛、降落或機長指示時,應平均配置於客艙內並坐於靠近緊急出口之指定座椅及繫妥安全帶,如有裝置肩帶者,並應繫妥肩帶。

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