Aircraft Flight Operation Regulations Article 31

When an operator evaluates minima flight altitudes, the operator shall take full consideration of the following:1. The accuracy and reliability with which the position of the aircraft can be determined;2. The inaccuracies in the indications of the altimeters used;3. The characteristics of the terrain;4. The probability of encountering unfavorable meteorological conditions;5. Possible inaccuracies in aeronautical charts;6. Airspace restrictions; and7. The instrument flight altitude standards required by the “Rules of the air”.
中文原文 航空器飛航作業管理規則第31條
航空器使用人訂定最低飛航高度時,應考量下列情形:
一、航空器定位儀器之精確度及可靠度。
二、高度表指示之可能誤差。
三、地形特性。
四、可能遭遇之不良天候。
五、航圖之可能誤差。
六、空域限制。
七、不得低於飛航規則訂定之儀器飛航高度標準。

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