Radio and Television Act Article 31

The advertisement broadcast by a station shall not exceed 15 percent of its total broadcast time.The forms and contents of news programs and programs for publicizing government policies and orders to be broadcast shall not be provided by businesses contracted to broadcast advertisements.Advertisements shall be broadcast before or after a program, and shall not be inserted in a program. However, advertisements may be inserted once or twice in programs that are over 30 minutes long.The method of advertisement broadcasting and the number of advertisements allotted for each time slot shall be prescribed by the regulatory agency.
中文原文 廣播電視法第31條
電臺播送廣告,不得超過播送總時間百分之十五。
有關新聞及政令宣導節目,播放之方式及內容,不得由委託播送廣告之廠商提供。
廣告應於節目前後播出,不得於節目中間插播;但節目時間達半小時者,得插播一次或二次。
廣告播送方式與每一時段中之數量分配,由主管機關定之。

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