Satellite Broadcasting Act Article 28
A satellite broadcasting business and the branch office or agent of a foreign satellite broadcasting business shall classify its broadcasted television programs.To protect the physical and mental health of children and their visual and audio rights and benefits, the regulatory agency shall make restrictions on the content and hours of the advertisements broadcasted in channels or programs specially designed for the children.The program level and audience age mentioned in Paragraph 1, and the advertisement content, time limit and other regulatory matters shall be enacted by the regulatory agency.
中文原文 衛星廣播電視法第28條
衛星廣播電視事業及境外衛星廣播電視事業之分公司或代理商，應就其播送之電視節目予以分級。
為保護兒童身心健康及視聽權益，主管機關得對以兒童為主要收視對象之頻道或節目所播送之廣告內容、時間予以限制。
第一項之節目級別、限制觀賞之年齡，第二項之廣告內容、時間限制及其他應遵行事項之辦法，由主管機關定之。
為保護兒童身心健康及視聽權益，主管機關得對以兒童為主要收視對象之頻道或節目所播送之廣告內容、時間予以限制。
第一項之節目級別、限制觀賞之年齡，第二項之廣告內容、時間限制及其他應遵行事項之辦法，由主管機關定之。