Satellite Broadcasting Act Article 36

The duration of advertisements broadcasted by a satellite broadcasting business and the branch office or agent of a foreign satellite broadcasting business shall not exceed one-sixth of the total transmission time of each program.The word "advertisement" shall be displayed on the screen, in the event that one single advertisement lasts more than three minutes or an advertisement is transmitted in the form of a program.Advertisements can appear in the broadcast of sporting event or cultural/artistic activities at the right timing in the circumstances of not interrupting the program.The program starting and ending time, advertisement transmission method and the number of advertisements distributed to each time slot shall be enacted by the regulatory agency.
中文原文 衛星廣播電視法第36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播送之廣告時間不得超過每一節目播送總時間六分之一。
單則廣告時間超過三分鐘或廣告以節目型態播送者,應於播送畫面上標示廣告二字。
運動賽事或藝文活動之轉播,應選擇適當時間插播廣告,不得任意中斷節目進行。
節目起迄時間認定、廣告播送方式及每一時段之數量分配之辦法,由主管機關定之。

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