Radio and Television Act Article 26-1

The regulatory agency shall classify television programs according to their contents and impose age restrictions and conditions for program viewing. The classification regulations shall be prescribed by the regulatory agency. Television businesses shall broadcast programs according to the said regulations.The regulatory agency may designate time slots for the broadcast of specific programs.
中文原文 廣播電視法第26-1條
主管機關應依電視節目內容予以分級,限制觀看之年齡、條件;其分級處理辦法,由主管機關定之。
電視事業應依處理辦法播送節目。
主管機關得指定時段,播送特定節目。

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