Regulations Governing the Classification of Motion Pictures and Trailers and the Use of advertisements and promotional materials for a motion picture Article 10

Motion pictures and motion picture advertisements shall be given the “Restricted-15” rating where any of the following applies:1. The plot or dialogue depicts crime; terrorism; bloody events; violence; perversion; occult or bizarre phenomena; twisted depictions of society; or other content that would be detrimental to the behavior or psychology of those under age 15.2. Where sexual imagery or innuendo is portrayed vividly in animation, images, language, text, dialogue, or sound that would be detrimental to the behavior or psychology of those under age 15.
中文原文 電影片與其廣告片審議分級處理及廣告宣傳品使用辦法第10條
電影片、電影片之廣告片有下列情形之一,列為「輔十五」級。
一、情節或對白涉及犯罪、恐怖、血腥、暴力、變態、玄奇怪異、社會畸型現象或其他對未滿十五歲之人之行為或心理有不良影響者。
二、以動作、影像、語言、文字、對白、聲音呈現性表現或性暗示,對未滿十五歲之人之行為或心理有不良影響之虞者。

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