These Regulations are adopted pursuant to the provisions of Article 36 of the Act for the Development of Tourism (hereinafter referred to as "the Act").

Those engaging in water recreation activities shall comply with the provisions of these Regulations.　Matters not provided for in these Regulations shall be governed by other laws and regulations as laid down by the competent central and local authorities.

The term "water recreation activities" as used in these Regulations means the following water-related activities engaged in for recreational purposes:
1. Swimming, surfing, and diving.
2. Operating equipment for parasailing and similar activities.
3. Activities that involve the use of any type of floating equipment, including windsurfing, waterskiing, jet skiing, canoeing, rafting, banana boating, use of rubber dinghies, towable tubing, water bicycling, rowing, kitesurfing, stand up paddling and other types of floatable equipment.
4. Other water recreation activities as announced by the administrative authority.
Note that “other types of floatable equipment” mentioned in the preceding paragraph (#3 above) refers to equipment that people can operate in or on the water due to its buoyancy. However, this does not include ships or boats.
The safety requirements for each type of equipment shall be governed by the relevant laws and regulations issued by the Maritime Port Bureau, as well as government authorities responsible for specific locations.

The water recreation activities management authorities referred to in these Regulations are as follows:
1. For water recreation activities located within the jurisdictions of designated scenic areas or national parks: the designated management authorities thereof.
2. For water recreation activities located outside the jurisdictions of the designated management authorities of the preceding subparagraph: the municipal or county (city) government.
The water recreation activities management authorities of the preceding paragraph, for the purposes of managing water recreation activities in accordance with these Regulations, shall publicly announce the applicability of these Regulations, and only after doing so may they impose penalties pursuant to the Act.

The water recreation activities management authorities, when imposing restrictions on the types, scope, times, and conduct of water recreation activities in accordance with Article 36 of the Act, shall make public announcements of such restrictions.
When the types, scope, times, and land use, of water recreation activities referred to in the preceding paragraph overlap with the scope of the powers and responsibilities of other government authorities, such matters shall be handled as agreed after coordination with those authorities.

Having regard to the state of the environment and resources, the water recreation activities management authorities may make public announcement of areas in which water recreation activities are prohibited.

The water recreation activities management authorities or administrative agencies acting under their authority may temporarily suspend water recreation activities in full or in part as necessary for protecting the safety of tourists.

Those engaging in water recreation activities shall abide by the following provisions:
1. They shall not violate public announcements by the water recreation activities management authorities indicating areas in which activities are prohibited.
2. They shall not violate public announcements by the water recreation activities management authorities indicating restrictions on the types, scope, time, and conduct of activities.

Insofar as is necessary for the safety and management of water recreation activities, the water recreation activities management authorities may prescribe matters for attention in regard to such activities and require, inter alia, that anyone who takes customers to engage in water recreation activities or provides sites or equipment for tourists to engage in water recreation activities provide qualified lifeguards and life-saving (lifeboat) equipment.
The water recreation activities management authorities shall post clearly visible notices to indicate matters that those engaging in activities there shall abide by or be aware of and emergency rescue information, and establish autonomous rescue mechanisms as dictated by actual needs.
Anyone who takes customers to engage in water recreation activities and violates the requirement to provide qualified lifeguards and life-saving (lifeboat) equipment under paragraph 1 of this Article shall be deemed to have violated an order of the water recreation activities management authorities.

Anyone who, for commercial purposes, takes customers for water recreation activities or provides sites or equipment for such activities, is required to obtain liability insurance for the tourists involved. The benefits and minimum insured amounts of the liability insurance are as follows:
1. Insured amount for bodily injury liability per person: NT$3 million.
2. Insured amount for bodily injury liability per accident: NT$24 million.
3. Insured amount for property damage liability per accident: NT$2 million.
4. Maximum indemnification amount during the policy period: NT$48 million.
The items and maximum amounts of benefits in the preceding paragraph, per the Act for the Development of Tourism article 36, § 4, are as follows:
1. Personal injury medical expense benefit: NT$300,000 per tourist.
2. Disability benefit: NT$2.5 million per tourist.
3. Death benefit: NT$2.5 million per tourist.