Child and Juvenile Welfare and Rights Protection Act Article 46-1

No one shall disseminate or transmit content harmful to the physical and mental health of children and juveniles on the internet without taking clear and feasible protection measures, or without cooperating with the protection mechanisms of internet platform providers, making it accessible or viewable by children and juveniles.
中文原文 兒童及少年福利與權益保障法第46-1條
任何人不得於網際網路散布或傳送有害兒童及少年身心健康之內容,未採取明確可行之防護措施,或未配合網際網路平臺提供者之防護機制,使兒童及少年得以接取或瀏覽。

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