Cosmetic Hygiene and Safety Act Article 10

The contents of the labeling, promotion, and advertisement of cosmetics shall not be deceptive or exaggerated.Cosmetics shall not be so labeled, promoted, or advertised as having medical efficacy.A mass media enterprise being commissioned to publish or broadcast a cosmetics advertisement shall maintain the particulars of its principal, including name, national identification card number or establishment registration document number of company, business, corporation or group, domicile or address, telephone number, etc., for six months from the date of such advertisement, and shall not evade, obstruct, or refuse when requested by the competent authority for such particulars.Regulations for the determination criteria of deceptive or exaggerated contents referred to in Paragraph 1, medical efficacy referred to in Paragraph 2, promotion or advertisement contents and methods, and other matters to be observed shall be prescribed by the central competent authority.
中文原文 化粧品衛生安全管理法第10條
化粧品之標示、宣傳及廣告內容,不得有虛偽或誇大之情事。
化粧品不得為醫療效能之標示、宣傳或廣告。
接受委託刊播化粧品廣告之傳播業者,應自刊播之日起六個月內,保存委託刊播廣告者之姓名或名稱、國民身分證統一編號或公司、商號、法人或團體之設立登記文件號碼、住居所或地址及電話等資料,且於主管機關要求提供時,不得規避、妨礙或拒絕。
第一項虛偽、誇大與第二項醫療效能之認定基準、宣傳或廣告之內容、方式及其他應遵行事項之準則,由中央主管機關定之。

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