Telecommunications Management Act Article 4

A user who uses telecommunications service shall be held responsible for the content of its use of telecommunications service, and any consequent effect and/or influence thereof.For a telecommunications enterprise, the use of telecommunications services by a person without legal capacity or with limited legal capacity shall be deemed as an act performed by a person with legal capacity. Other acts resulting from the use of telecommunications services shall not be so construed.
中文原文 電信管理法第4條
電信之內容及其發生之效果或影響,均由使用電信人負其責任。
無行為能力人或限制行為能力人使用電信服務之行為,對於電信事業,視為有行為能力人。
但因使用電信服務發生之其他行為,不在此限。

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