Child and Juvenile Welfare and Rights Protection Act Article 46
To prevent children and juveniles from accessing internet content harmful to their physical and mental development, the communications and broadcasting competent authority shall convene various competent authorities for specific businesses to entrust private organizations to establish content protection agencies and handle the following matters:1. Observation of children's and juveniles' internet usage behavior.2. Establishment and implementation of a complaint mechanism.3. Promotion and review of a content classification system.4. Establishment and promotion of filtering software.5. Promotion of internet safety education for children and juveniles.6. Promotion of self-regulatory mechanisms among internet platform providers.7. Establishment and promotion of other protection mechanisms. Internet platform providers shall, in accordance with the protection mechanisms mentioned in the preceding paragraph, establish self-regulatory norms and adopt clear and feasible protection measures; those who do not establish self-regulatory norms shall adopt necessary measures in accordance with the self-regulatory norms established by relevant associations (organizations).If the competent authority for the relevant business informs an internet platform provider that internet content is harmful to the physical and mental health of children and juveniles or that the provider has failed to adopt clear and feasible protection measures in violation of the preceding paragraph, the provider shall take measures to restrict access or browse by children and juveniles, or remove the content beforehand.The term "internet platform providers" in the preceding three Paragraphs refers to those who provide various internet platform services after connecting to the internet, including providing storage space on the internet, or building websites using the internet to provide information, value-added services, and web linking services.
中文原文 兒童及少年福利與權益保障法第46條
為防止兒童及少年接觸有害其身心發展之網際網路內容，由通訊傳播主管機關召集各目的事業主管機關委託民間團體成立內容防護機構，並辦理下列事項：
一、兒童及少年使用網際網路行為觀察。
二、申訴機制之建立及執行。
三、內容分級制度之推動及檢討。
四、過濾軟體之建立及推動。
五、兒童及少年上網安全教育宣導。
六、推動網際網路平臺提供者建立自律機制。
七、其他防護機制之建立及推動。
網際網路平臺提供者應依前項防護機制，訂定自律規範採取明確可行防護措施；未訂定自律規範者，應依相關公（協）會所定自律規範採取必要措施。
網際網路平臺提供者經目的事業主管機關告知網際網路內容有害兒童及少年身心健康或違反前項規定未採取明確可行防護措施者，應為限制兒童及少年接取、瀏覽之措施，或先行移除。
前三項所稱網際網路平臺提供者，指提供連線上網後各項網際網路平臺服務，包含在網際網路上提供儲存空間，或利用網際網路建置網站提供資訊、加值服務及網頁連結服務等功能者。
一、兒童及少年使用網際網路行為觀察。
二、申訴機制之建立及執行。
三、內容分級制度之推動及檢討。
四、過濾軟體之建立及推動。
五、兒童及少年上網安全教育宣導。
六、推動網際網路平臺提供者建立自律機制。
七、其他防護機制之建立及推動。
網際網路平臺提供者應依前項防護機制，訂定自律規範採取明確可行防護措施；未訂定自律規範者，應依相關公（協）會所定自律規範採取必要措施。
網際網路平臺提供者經目的事業主管機關告知網際網路內容有害兒童及少年身心健康或違反前項規定未採取明確可行防護措施者，應為限制兒童及少年接取、瀏覽之措施，或先行移除。
前三項所稱網際網路平臺提供者，指提供連線上網後各項網際網路平臺服務，包含在網際網路上提供儲存空間，或利用網際網路建置網站提供資訊、加值服務及網頁連結服務等功能者。