Drinking Water Management Act Article 28

The water quality management of the water sources for packaged or containerized drinking water that is provided for sale shall be subject to the regulations of this Act. For packaged or containerized drinking water, the sanitation of containers, packaging and manufacturing processes, labeling, advertising, and checking of water quality shall be subject to the regulations of the Food Sanitation Management Act.
中文原文 飲用水管理條例第28條
供販賣之包裝或盛裝之飲用水,其水源之水質管理,依本條例之規定;其容器、包裝與製造過程之衛生、標示、廣告及水質之查驗,依食品衛生管理法之規定。

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