Pharmaceutical Affairs Act Enforcement Rules Article 3

The term "medicines to be prescribed by physicians" in Article 8 of the Act means a medicine, following its examination and approval by the central competent health authority, for which the drug permit license states that it must be prescribed by a physician or is restricted to use by physicians.
中文原文 藥事法施行細則第3條
本法第八條第二項所稱醫師處方藥品,係指經中央衛生主管機關審定,在藥品許可證上,載明須由醫師處方或限由醫師使用者。

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