Occupational Safety and Health Act Article 10

(Ⅰ)The employers shall label, make inventories, and display safety data sheets for hazardous chemicals, and adopt necessary hazard communication measures.(Ⅱ)Prior to providing the chemicals in the preceding paragraph to business entities or self-employed workers, the manufacturers, importers, or suppliers shall label them and provide safety data sheets; the same shall be applied for any change of information.(Ⅲ)The scope, labeling, inventory formats, safety data sheets, and their displays, hazard communication measures and other binding matters regarding the chemicals specified in the preceding two paragraphs shall be stipulated by the Central Competent Authority.
中文原文 職業安全衛生法第10條
雇主對於具有危害性之化學品,應予標示、製備清單及揭示安全資料表,並採取必要之通識措施。
製造者、輸入者或供應者,提供前項化學品與事業單位或自營作業者前,應予標示及提供安全資料表;資料異動時,亦同。
前二項化學品之範圍、標示、清單格式、安全資料表、揭示、通識措施及其他應遵行事項之規則,由中央主管機關定之。

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