Enforcement Rule of the Offshore Islands Development Act Article 2

The terms “separated” and “island” referred to in Article 2 of the Act are defined as follows:1. Separated: means there is no connection of land transportation via bridge or submarine tunnel to the main island of Taiwan.2. Island: means the land naturally formed, surrounded by water in natural conditions, and extruded out of water in highest tide, not including the sandbars offshore.
中文原文 離島建設條例施行細則第2條
本條例第二條稱隔離及島嶼者,其定義如下:
一、隔離:指與臺灣本島無橋樑或海底隧道等陸路交通之連結。
二、島嶼:指天然形成,在自然狀況下四面環水,最高潮時仍露出水面之陸地。
但不包括離岸沙洲。

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