Regulations for Recreational Fishery Article 23

The competent authority of the government of the municipality or county (city) may establish whale watching rules or guide the fishery operators to establish a self-discipline pact.The fishery operator or captain of a recreational fishing vessel carrying passengers for whale watching shall place whale watching rules or the self-discipline pact in a noticeable or easily accessible place on board for passengers.
中文原文 娛樂漁業管理辦法第23條
直轄市或縣(市)主管機關得訂定賞鯨活動注意事項或輔導業者訂定業者自律公約。
搭載乘客從事賞鯨活動之娛樂漁業漁船漁業人或船長,應將賞鯨活動注意事項或業者自律公約置於船上明顯易辨或乘客容易取得之處。

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