Regulations for the Management of Home Stay Facilities Article 7

The water heater of a home stay facility shall be installed outside the building. This does not apply to electric water heaters.
中文原文 民宿管理辦法第7條
民宿之熱水器具設備應放置於室外。
但電能熱水器不在此限。

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