Aircraft Flight Operation Regulations Article 42

After the commencement of a flight duty, no prolongation of a flight duty period is allowed unless the flight crew has rested for more than 3 hours in a proper rest place arranged by the operator. On occasions of flight delay, the flight duty period may be extended by half of such rest period; in no circumstances should the total period of the extended flight duty period plus the rest period exceed 24 consecutive hours.If a flight is dispatched in accordance with the paragraph 2 of Article 38 with multiple flight crew, and in-flight diversion occurs due to an extraordinary event or circumstance beyond control (such as war, strike, riot, act of God, etc.), the pilot-in-command (PIC), after a thorough evaluation for the safety of the flight, may extend the flight duty period by two hours without the restriction as prescribed in the preceding paragraph.
中文原文 航空器飛航作業管理規則第42條
組員已開始執行飛航任務,如因故遭遇班機延誤需延長飛航執勤期間者,應由航空器使用人安排其至休息處所休息三小時以上,始得延長其休息期間一半之飛航執勤期間,且其延長後加計中途休息期間之總飛航執勤期間不得超過連續二十四小時之限制。
依第三十八條第二款派遣之加強飛航組員,於任務途中,如遇天災、事變或其他不可抗力事件者,經機長全盤安全考量需轉降至目的地以外機場者,其連續飛航執勤期間得延長二小時,不受前項規定之限制。

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