Personal Data Protection Act Article 21

If a cross-border transfer of personal data is carried out by a non-government agency under any of the following circumstances, the competent authority may impose restrictions on such transfer:1.where major national interests are involved;2.where an international treaty or agreement so stipulates;3.where the country receiving the personal data lacks proper regulations on protection of personal data and the data subjects’ rights and interests may consequently be harmed; or4.where the cross-border transfer of the personal data to a third country (territory) is carried out to circumvent the PDPA.
中文原文 個人資料保護法第21條
非公務機關為國際傳輸個人資料,而有下列情形之一者,主管機關得限制之:
一、涉及國家重大利益。
二、國際條約或協定有特別規定。
三、接受國對於個人資料之保護未有完善之法規,致有損當事人權益之虞。
四、以迂迴方法向第三國(地區)傳輸個人資料規避本法。

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