Regulations Governing Water Recreation Activities Article 12

Anyone who takes customers to engage in personal watercraft activity or who rents out personal watercrafts shall, before the activity, conduct safety instruction in the activity for the tourists.The teaching material for the safety instruction of the preceding paragraph shall be prescribed and publicly announced by the water recreation activities management authorities. The content shall include the matters specified in Articles 13 to 15 of these Regulations.
中文原文 水域遊憩活動管理辦法第12條
帶客從事水上摩托車活動或出租水上摩托車者,應於活動前對遊客進行活動安全教育。
前項活動安全教育之教材由水域遊憩活動管理機關訂定並公告之,其內容應包括第十三條至第十五條之規定。

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