These regulations are based on Section 3, Article 27 of the Children and Youth Welfare Act.

The following are definitions of words utilized in these Regulations:
1. Computer networking: Refers to connecting to the Internet to obtain public information from websites.
2. Internet service provider: Refers to a party that provides Internet access, platforms and content.
3. Internet access provider: Refers to a company that provides a dedicated line or dial-up method to access the Internet.
4. Internet platform provider (referred to hereafter as platform provider): Refers to a company that provides storage space in hardware, or that sets up an Internet website to provide information and webpage link services.
5. Internet content provider (referred to hereafter as content provider): Refers to the party that provides content on a website or page.
6. Internet content rating service organization: Refers to a non-profit institution commissioned by the government to design an Internet content rating system and operation of such a system.

Internet content shall not include illegal or banned material.

Internet content that meets any of the following circumstances and harms the physical or mental development of children or adolescents, shall be rated as restricted and shall not be viewed by those below the age of 18.
1. Excessive depiction of gambling, drug abuse, drug trafficking, robbery, burglary, kidnapping, homicide, or other criminal offenses
2. Excessive depiction of the process of suicide
3. Plot involving terror, bloodshed, cruelty, or perversion, which is presented in an intense manner, yet is still acceptable to adults in general
4. Depiction of sexual acts or sexual obscenity, or exposure of genitals, through action, image, language, text, dialogue, sound, picture, photograph, or any other form, yet which does not embarrass or disgust adults in general
Internet content that is not rated as restricted may be viewed by children under guidance from and discretion of parents, guardians, or others taking care of them.

Internet chat rooms, discussion areas, photo albums, and other functions offered by platform providers and content providers should clearly note whether there are managers for the sites and whether the sites are inappropriate for persons of certain ages.

Internet content rated as restricted shall be labeled according to the following stipulations:
1. Content providers shall incorporate labels in the computer source codes of the homepage or relevant webpages rated as restricted, in accordance with labeling regulations of the regulatory agencies or other commissioned bodies.
2. Content provided by content providers that is predominantly rated as restricted shall, on the homepage or relevant webpages, carry a label indicating the restricted rating or text indicating that it is “not to be viewed by those below the age of 18.”
3. Content provided by platform and/or content providers that is partly restricted needs not carry labels in accordance with the preceding subparagraph. They shall, however, on the homepage or relevant webpages rated as restricted, carry text indicating that “this website accords with Taiwan’s Internet Content Rating Regulations.”
The label for restricted rating is as shown.

Platform providers not restricting surfing by children under 18 shall provide a rating service mechanism. The same applies for other providers who are unable to effectively restrict surfers.

Internet service providers who have been notified by government agencies or other commissioned bodies of content on their network against the law or the rules of these Regulations shall restrict access to children and adolescents or remove the offending content.

The government shall assist the Internet content rating service institution in monitoring Internet content, reviewing the rating standard wording , setting rating standards , and establishing an appeal mechanism.
The supervising government agency shall assist or encourage Internet service providers to establish an Internet content rating mechanism.

Internet service providers shall complete their Internet rating preparations and institute the ratings within 18 months of the promulgation of these Regulations. Prior to this deadline, Internet service providers shall , in accordance with the self-discipline covenant drawn up by the Taiwan Internet Association, institute a content filter or age ID certification mechanism in order to prevent children or adolescents from accessing inappropriate information.

These Regulations take effect from the date of promulgation.