Enforcement Rules of the Sexual Harassment Prevention Act Article 2

The determination of sexual harassment referred to in the Act shall be examined on a case-by-case basis to investigate the background and the environments of the incident, the concerned party’s relationships, speeches, conducts, perceptions, understandings, or other specific facts of the respondents.
中文原文 性騷擾防治法施行細則第2條
性騷擾之認定,應就個案審酌事件發生之背景、環境、當事人之關係、言詞、行為、認知或其他具體事實為之。

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