Radio and Television Act Article 34-3

The duration of placement marketing and displaying the sponsor information shall not be counted in the duration of advertisements.The category of placement marketing programs; identification of news/report, children, sporting event and cultural/artistic activity programs; readily recognition and distinction of programs and inserted advertisements; methods of the placement marketing and sponsor information being applied or revealed; and restrictions and other to-be-followed details shall all be regulated by the regulatory agency.
中文原文 廣播電視法第34-3條
置入性行銷及揭露贊助者之時間,不計入廣告時間。
得為置入性行銷之節目類型、新聞報導、兒童、運動賽事及藝文活動節目之認定、節目與其所插播廣告之明顯辨認與區隔、置入性行銷置入者與贊助者揭露訊息之方式、限制及其他應遵行事項之辦法,由主管機關定之。

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