Aircraft Flight Operation Regulations Article 329

No person may take off an airplane for a flight over water more than 50 nautical miles from the nearest shore unless that airplane is equipped with a life preserver or an approved flotation means for each occupant of the airplane.Except as provided in paragraph 3 of this Section, no person may take off an airplane for flight over water more than 30 minutes flying time or 100 nautical miles from the nearest shore, whichever is less, unless it has on board the following survival equipment:1. A life preserver, equipped with an approved survivor locator light, for each occupant of the airplane.2. Enough life-saving rafts (each equipped with an approved survival locator light) of a rated capacity and buoyancy to accommodate the occupants of the airplane.3. At least one pyrotechnic signaling device for each life-saving raft.4. One self-buoyant, water-resistant, portable emergency radio signaling device that is capable of transmission on the appropriate emergency frequency or frequencies and not dependent upon the airplane power supply.5. A lifeline which complied with the airworthiness standards describe in Article 23, paragraph 1 of the Act.The required life-saving rafts, life preservers, and signaling devices must be installed in conspicuously marked locations and easily accessible in the event of a ditching without appreciable time for preparatory procedures.A survival kit, appropriately equipped for the route to be flown, must be attached to each required life-saving raft.
中文原文 航空器飛航作業管理規則第329條
越水飛航之飛機飛越距陸岸達五十浬以上者,應具備供機上每一人員使用之救生背心或個人浮水器具,始得飛航。
越水飛航之飛機飛越距陸岸飛航時間超過三十分鐘或達一百浬以上,機上應裝置下列求生裝備,始得飛航:
一、供飛機上每一人員使用之附有電力發光裝置之救生背心。
二、適當數量之救生艇供機上全部人員使用。
三、每一救生艇至少備有一具煙火信號產生器。
四、一具自動便攜式緊急定位發報機。
五、符合民航局依本法第二十三條第一項核定採用國際間通用之適航標準之救生索。
救生艇、救生背心及信號設備之裝置處應予明顯標示,且於水上迫降時便於取用。
救生艇上應具備適合所飛航地區,足以求生之維持生命物品。

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