Aircraft Flight Operation Regulations Article 310

No person may flight test an aircraft except over open water, or sparsely populated areas, having light air traffic.
中文原文 航空器飛航作業管理規則第310條
航空器之試飛,應經民航局核准後,於開闊水面、人口稀少或其他航空器較少飛航之空域實施。

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