Safety Standard of Machinery, Equipment and Tools Article 55

The cutter block of the hand-fed planer, pulley, belt or other rotating parts shall have guards if they may cause a risk because of contacting with a body part. There is unrestricted except the necessary planed zone by the cutter block.
中文原文 機械設備器具安全標準第55條
手推刨床之刀軸,其帶輪、皮帶及其他旋轉部分,於旋轉中有接觸致生危險之虞者,應設置覆蓋。
但刀軸為刨削所必要之部分者,不在此限。

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