Safety Standard of Machinery, Equipment and Tools Article 65

Blades, gears, pulleys, belts and other rotating parts of circular saws those have a dangerous risk because of bodily contacting shall have covers except the necessary cut portion by the blade.
中文原文 機械設備器具安全標準第65條
圓盤鋸之圓鋸片、齒輪、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。
但圓鋸片之鋸切所必要部分者,不在此限。

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