Safety Standard of Machinery, Equipment and Tools Article 76

The lift-truck shall have a left and right direction indicators. If it has a top speed less than 20 kilometers, the distance between the center of the steering wheel and the outermost less than 65 centimeters, and no driver seat, it is exempt to set the direction indicator.
中文原文 機械設備器具安全標準第76條
堆高機應於其左右各設一個方向指示器。
但最高時速未達二十公里之堆高機,其操控方向盤之中心至堆高機最外側未達六十五公分,且機內無駕駛座者,得免設方向指示器。

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