Child and Juvenile Welfare and Rights Protection Act Article 44
Publications other than newspapers, video programs, and game software shall be classified by the person obligated to manage classification; the same applies to other items that are factually determined to potentially affect the physical and mental health of children and juveniles and are designated for classification by the competent authority for the relevant business.No one shall display items classified as restricted in a manner that violates the regulations set forth in Paragraph 3, allowing children and juveniles to view or obtain them.The classification categories, content, labeling, display methods, management, persons obligated to manage classification, and other matters to be complied with for the items mentioned in Paragraph 1 shall be determined by the central competent authority for the relevant business.
中文原文 兒童及少年福利與權益保障法第44條
新聞紙以外之出版品、錄影節目帶、遊戲軟體應由有分級管理義務之人予以分級；其他有事實認定影響兒童及少年身心健康之虞之物品經目的事業主管機關認定應予分級者，亦同。
任何人不得以違反第三項所定辦法之陳列方式，使兒童及少年觀看或取得應列為限制級之物品。
第一項物品之分級類別、內容、標示、陳列方式、管理、有分級管理義務之人及其他應遵行事項之辦法，由中央目的事業主管機關定之。
任何人不得以違反第三項所定辦法之陳列方式，使兒童及少年觀看或取得應列為限制級之物品。
第一項物品之分級類別、內容、標示、陳列方式、管理、有分級管理義務之人及其他應遵行事項之辦法，由中央目的事業主管機關定之。