Regulations Governing the Classification of Motion Pictures and Trailers and the Use of advertisements and promotional materials for a motion picture Article 14
A motion picture that features nudity but does not present it in a sexually explicit or pornographic way, where a script calls for it, shall be placed in the “Restricted,” “Restricted-15,” “Restricted-12,” “Parental guidance,” or “General” category.
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14條
無渲染色情之裸露鏡頭，得視劇情需要，列入「限」級、「輔十五」級、「輔十二」級、「護」級或「普」級電影片。