Aircraft Flight Operation Regulations Article 338

No person may operate the following airplanes without a pilot who is designated as second in command of that airplane:1. A large airplane, except that airplane is type certificated for operation with one pilot and no second in command is required.2. A turbojet-powered multiengine airplane for which two pilots are required under the type certification requirements for that airplane.3. A commuter category airplane, except that a person may operate a commuter category airplane notwithstanding paragraph 1, that has a passenger seating configuration, excluding pilot seats, of nine or less without a pilot who is designated as second in command if that airplane is type certificated for operations with one pilot.No person may designate a pilot to serve as second in command, nor may any pilot serve as second in command, of an airplane required under this article to have two pilots unless that pilot meets the qualifications for second in command.
中文原文 航空器飛航作業管理規則第338條
下列飛機除機長外,應有副駕駛員,始得飛航:
一、大型飛機。
但經型別檢定僅需一位駕駛員操控且不需有副駕駛員之大型飛機,不在此限。
二、經型別檢定需二位駕駛員操控之多渦輪發動機之飛機。
三、通勤類飛機。
但符合第一款但書之規定且其座位數不超過九座之通勤類飛機,不在此限。
未經考驗合格之副駕駛員,不得擔任需二位駕駛員操控飛機之副駕駛員。

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