The Plant Variety and Plant Seed Act Article 4

Botanical taxons governed by this Act are seed plants, ferns, mosses, multicellular algae, and other cultivated plants that are cultivated for the production of agricultural products.
中文原文 植物品種及種苗法第4條
適用本法之植物種類,指為生產農產品而栽培之種子植物、蕨類、苔蘚類、多細胞藻類及其他栽培植物。

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