Aircraft Flight Operation Regulations Article 295

No person may operate a civil aircraft in IFR conditions unless it carries enough fuel (considering weather reports and forecasts and weather conditions) to:1. Complete the flight to the first airport of intended landing;2. Fly from that airport to the alternate airport; and3. Fly after that for 45 minutes at normal cruising speedNo person may operate a helicopter in IFR conditions unless it carries enough fuel (considering weather reports and forecasts and weather conditions) to:1. Complete the flight to the first airport of intended landing;2 Fly from that airport to the alternate airport; and3. Fly after that for 30 minutes at normal cruising speed.An airplane or helicopter meets the requirements specified below does not need to carry fuel stated in subparagraph 2, paragraph 1 and subparagraph 2, paragraph 2:1. A standard instrument approach procedure to, or a special instrument approach procedure has been issued by CAA to the operator for, the first airport of intended landing; and2. For aircraft. For at least 1 hour before and for 1 hour after the estimated time of arrival, the ceiling will be at least 2,000 feet above the airport elevation and the visibility will be at least 4,800 meters.3. For helicopters. At the estimated time of arrival and for 1 hour after the estimated time of arrival, the ceiling will be at least 1,000 feet above the airport elevation, or at least 400 feet above the lowest applicable approach minima, whichever is higher, and the visibility will be at least 3,200 meters.
中文原文 航空器飛航作業管理規則第295條
飛機依儀器飛航規則飛航時,應依下列規定攜帶油量,並考慮風及預報天氣等條件:
一、飛抵操作飛航計畫中之第一個目的地機場之油量。
二、由第一個目的地機場飛抵備用機場之油量。
三、四十五分鐘正常巡航油量。
直昇機依儀器飛航規則飛航時,應依下列規定攜帶油量,並考慮風及預報天氣等條件:
一、飛抵操作飛航計畫中之第一個目的地機場之油量。
二、由第一個目的地機場飛抵備用機場之油量。
三、三十分鐘正常巡航油量。
飛機或直昇機符合下列條件者,得不攜帶第一項第二款及第二項第二款所規定之油量:
一、第一個目的地機場有標準之儀器進場程序或民航局核准航空器所有人或使用人使用特殊儀器進場程序。
二、飛機於預計到達機場時間前後一小時內之天氣報告或預報,其雲幕高超過機場標高二千呎及能見度超過四千八百公尺。
三、直昇機於預計到達機場時間前後一小時內之天氣報告或預報,其雲幕高超過機場標高一千呎或超過最低進場限度四百呎及能見度超過三千二百公尺。

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