The Motion Picture Act Article 10

A certificate signifying a rating given by the ratings commission shall be issued by the central competent authority. The certificate shall include the following information about the motion picture: nationality, area, rating, screening time, audience age restriction, conditions, and approval number.For motion pictures which are to be entered in a film festival, the central competent authority may list on the certificate not only the audience age restrictions and conditions, but also restrictions on number and time of screenings.Motion pictures and motion picture advertisements that violate restrictions or prohibitions laid out in law, the central competent authority shall not grant a rating.The central competent authority shall issue regulations concerning the procedure, commissioning, rating, screening, use of advertisements and promotional materials and other items related to applying for a rating and the rating process.Where applicants are dissatisfied with the rating given, they may, within five days of receipt of notification of the rating given, apply for a second review with the central competent authority; only one additional review may be granted.
中文原文 電影法第10條
電影片、電影片之廣告片經審議分級者,中央主管機關應發給證明文件;證明文件應載明國別、地區、級別、映演時間、限制觀眾之年齡、條件及核准字號。
影展映演之電影片,中央主管機關除依前項規定得限制觀眾之年齡、條件外,並得限制映演場次、時段。
電影片、電影片之廣告片,違反法律強制或禁止規定,中央主管機關應不予審議分級。
前條與前三項分級審議之申請與審議程序、委託、分級、映演、廣告宣傳品之使用及其他應遵行事項之辦法,由中央主管機關定之。
申請人對於審議申請之結果不服者,得於收受通知之次日起五日內向中央主管機關申請複審;複審以一次為限。

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