Aircraft Flight Operation Regulations Article 56

An operator shall describe in the operation manual or operational flight plan, minimum en-route flight altitudes, and operating minima for destination and alternate aerodrome.
中文原文 航空器飛航作業管理規則第56條
航空器使用人應於航務手冊或操作飛航計畫中規定航路上之最低飛航高度及目的地機場與備用機場之最低飛航限度。

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