Enforcement Rules of the Personal Data Protection Act Article 11

"Statutory obligations", as referred to under subparagraphs 2 and 5 of the proviso to paragraph 1 of Article 6, and subparagraph 2, paragraph 2 of Article 8 of the PDPA, shall mean the obligations of non-government agencies prescribed by laws or those regulations specifically and expressly authorized by laws.
中文原文 個人資料保護法施行細則第11條
本法第六條第一項但書第二款及第五款、第八條第二項第二款所稱法定義務,指非公務機關依法律或法律具體明確授權之法規命令所定之義務。

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