Regulations Governing the Installation and Use of Ship Radio Stations Article 12

Any ship radio station receiving an alarm signal shall immediately cease any transmission capable of interfering with the following communications of the aforementioned signal, and maintain careful observations on the frequency.If ship radio stations receive a distress call from a ship, and there is no response from the coast station, they shall acknowledge receipt at the appropriate time and transfer the distress communication, as well as inform the ship in distress of the responding ship's name and its estimated time of arrival to the site. If the responding ship is unable to go to the site of the ship in distress immediately, the responding ship shall inform the ship in distress of the reason.
中文原文 船舶無線電臺設置使用管理辦法第12條
船舶無線電臺收到警報信號時,應立即停止可能妨礙該警報信號後續通信之電波發射,並注意守聽。
船舶無線電臺收到附近船舶之遇險呼叫,尚無海岸電臺答覆時,應適時向其答覆或轉發其遇險通報,並將本船名稱、位置及到達現場所需之時間告知遇險船舶。
不能立即前往援救時,應將原因通知遇險船舶。

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