Regulations Governing the Issuance of Gold and Silver Coins and Commemorative Notes and Coins Article 3

Commemorative notes may be printed on currency paper or on other printing stock.Commemorative coins may be minted from gold, silver, or other metallic material.
中文原文 金銀幣及紀念性券幣發行辦法第3條
紀念性鈔券得以鈔紙或其他材質印製。
紀念性硬幣得以金、銀或其他金屬原料鑄造。

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