Health Food Governing Act Article 2

For the purposes of this Act, the term "health food" shall denote food with health care effects, labeled or advertised with such effects.The term “health care effects” shall mean effects scientifically substantiated to improve people’s health, and reduce disease risks. However, it is not a medical treatment aimed at treating or curing human diseases; such “health care effects” shall be announced by the central competent authority.
中文原文 健康食品管理法第2條
本法所稱健康食品,指具有保健功效,並標示或廣告其具該功效之食品。
本法所稱之保健功效,係指增進民眾健康、減少疾病危害風險,且具有實質科學證據之功效,非屬治療、矯正人類疾病之醫療效能,並經中央主管機關公告者。

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