Compulsory Automobile Liability Insurance Act Article 5

(Definition of Automobile)In this Act, "automobile" means an automobile as provided in Article 2, subparagraph 10 of the Highway Act, or any other motorized machinery driven on a road."Motorcycle," as used in Articles 38 and 49, is also an automobile as defined in Article 2, subparagraph 10 of the Highway Act.In addition to the vehicles mentioned in the two preceding paragraphs, the term "automobile" also encompasses specified overland motorized vehicles that do not run on rails and serve a transport function. The range of vehicles included in this category, as well as the automobile categories for which insurance contracts are required, will be prescribed and announced by the competent authority in coordination with the central authority for transportation and communications.
中文原文 強制汽車責任保險法第5條
本法所稱汽車,指公路法第二條第十款規定之汽車及行駛道路之動力機械。
第三十八條及第四十九條所稱之機車,亦為公路法第二條第十款所定義之汽車。
除前二項所稱汽車外,亦包括特定之非依軌道行駛,具有運輸功能之陸上動力車輛;其範圍及應訂立本保險契約之汽車種類,由主管機關會同中央交通主管機關訂定公告之。

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