The Regulation Governing the Handling of Investigation Procedures for Civil and Public Aircraft Occurrence Article 23

Where the audio recordings, transcripts of interviews, or any restricted documents are subject to Article 21, Article 22 of the Act or any subparagraph under Paragraph 1, Article 18 of the Freedom of Government Information Law, their public disclosure shall be restricted.
中文原文 民用航空器及公務航空器重大飛航事故調查作業處理規則第23條
訪談錄音、紀錄及任何限閱文件,有本法第二十一條、第二十二條或政府資訊公開法第十八條第一項各款情形之一者,應限制公開。

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