Aircraft Flight Operation Regulations Article 41

In between the time that crew member reports for duty and the commencement of flight duty, if the crew member has rested for more than 3 hours in a proper rest place arranged by the operator, such rest period shall be taken as duty period but excluded from the flight duty period.
中文原文 航空器飛航作業管理規則第41條
組員於報到後至未開始執行飛航任務前,經航空器使用人安排其至休息處所且時間超過三小時者,此段時間列入執勤期間,但不列入飛航執勤期間限度計算。

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