LINE廣告規範為使用任何LINE廣告產品(下稱「本廣告」)時所需遵守的基本準則與原則。商業夥伴或代理商(下稱「委刊人」)在購買或開始使用任何LINE廣告服務時，須保證其所提供之廣告內容合於法令規範及本廣告規範，且均屬真實而無任何詐欺、虛偽、誤導、誇大不實、侵害他人權利或利益、惡性競爭影響他人正當營業、違反善良風俗或其他LY Corporation或其關係企業（以下合稱「LY Corporation Group」）認為不當之情事。LY Corporation Group有權依據LINE廣告規範、合約條款（例如Insertion Order）及/或其他LY Corporation Group所發布之準則（以下合稱「本廣告規範」）審查委刊人提交之素材。惟請特別注意，本廣告規範之意旨並非提供法律意見，委刊人須自行負責確認並遵守所有適用於其提交廣告之法律、法規及相關命令等。委刊人如違反本廣告規範，LY Corporation Group得要求委刊人另提供符合本廣告規範之素材；若委刊人決定取消訂單，應依合約條款支付相應之費用。若預定刊登日或依據合約條款所訂特定期限前，委刊人未提供符合本廣告規範之素材，委刊人仍應依合約條款支付相應之費用。廣告刊登後，若經主管機關通知有違法之虞或LY Corporation Group認為委刊人有違反本廣告規範之情事，LY Corporation Group將立即停止提供本廣告或刪除委刊人所提供之廣告內容，委刊人不得異議；如因委刊人前述違約情事致使第三人受有損害或損失，應由委刊人自行負擔一切責任，概與LY Corporation Group無關；LY Corporation Group若因此受有任何損害或損失(包括但不限於：商譽損失、為解決違約情事所生之相關成本費用、律師費、仲裁、訴訟費用等)，委刊人應連帶對LY Corporation Group負賠償之責。本廣告禁止及限制刊登廣告之商品，以及禁止委刊人使用的宣傳手法，包括但不限於下列:
This LINE ADVERTISEMENT GUIDELINE sets forth the basic principle and standard for any use of LINE advertising product (“Advertisement”). Before the Partner or Agency (“Advertiser”) begins to purchase or use the Advertisement, the Advertiser shall guarantee that the advertising contents are in compliance with the relevant laws and regulations and this Advertisement Guideline, and it shall be truthful without any fraud, false, misleading, exaggerating, tortious, vicious competition affecting others’ fair operation, violation of morals, or other events as deemed inappropriate by LY Corporation and its affiliates ("LY Corporation Group"). LY Corporation Group has the right and authority to review the advertising contents submitted by the Advertiser based on this LINE ADVERTISEMENT GUIDELINE, contract terms (e.g. Insertion Order) and/or any other guideline published or provided by LY Corporation Group (“Advertisement Guidelines”). Provided, however, that the Advertisement Guidelines are not prepared with the intention of offering legal advice. The Advertiser shall, under its own responsibility, confirm and observe all laws, regulations and ordinances that are applicable to the submitted advertisement contents. If the Advertiser breaches the Advertisement Guidelines, LY Corporation Group may request the Advertiser to submit advertising contents that comply with the Advertisement Guidelines; if the Advertiser decides to cancel the related purchase order (e.g. Insertion Order), it shall pay corresponding advertisement fees as agreed in the contract terms. If before the designated display date or the date specified in the contract terms the Advertiser fails to provide advertisement contents that comply with the Advertisement Guidelines, the Advertiser shall pay the corresponding advertisement fees as agreed in the contract terms. After the advertisement is displayed, upon notification from competent authority that the advertisement violates any applicable laws or regulations or whenever LY Corporation Group determines that the advertisement violates any of the Advertisement Guidelines, LY Corporation Group may immediately cease to provide the Advertisement or delete the advertising contents as provided by the Advertiser, and to which the Advertiser has no further rights to demur; if the breach of the aforementioned agreements by the Advertiser results in the detriment or damage to a third party, the Advertiser shall be liable for any liabilities incurred thereof without any liabilities attributable to LY Corporation Group; if LY Corporation Group has incurred any loss derived from any detriments or damages due to the breach (including but not limited to: damage to business reputation, relevant costs incurred for tackling with the breach, counsel fee, arbitration, litigation costs and so on), the Advertiser shall be accountable and responsible to indemnify LY Corporation Group. The merchandises that are prohibited and limited for the Advertisement, as well as the prohibited propaganda techniques include but not limited to the following:
1. 禁止刊登廣告的商品
1. Merchandizes prohibited from advertisement:
(1) 菸品：菸害防制法
■刊登菸品廣告，處新臺幣（下同）20萬元以上100萬元以下罰鍰，並按次處罰。
■亦不得刊登下列物品相關之廣告：（1）與菸品或菸品容器形狀近似之糖果、點心、玩具或其他物品（2）類菸品及其他相類產品或其組合元件（3）未經核定通過健康風險評估審查之指定菸品或其必要之組合元件等。違者處新臺幣四十萬元以上二百萬元以下罰鍰，並令其限期改善；屆期未改善者，按次處罰。
(1) Tobacco products: Tobacco Hazards Prevention Act
■Publishing advertisements for tobacco products is punishable by a fine of not less than NT$200,000 and not more than NT$1,000,000 for each violation.
■No advertisements shall be made for (i) candies, snacks, toys, or other articles of similar shape to tobacco or tobacco containers (ii) tobacco and other similar products or components thereof (iii) designated cigarettes which have not been approved for health risk assessment. Violators shall be fined NT$400,000 to NT$2 million, and shall be fined for the time limit, and if the term is not improved, they shall be punished on a case-by-case basis.
(2) 成人商品（影音產品、書籍、情趣商品等）：刑法
散布色情資訊，二年以下有期徒刑、拘役或科或併科3萬元以下罰金。
(2) Adult products (videos, books, sex products and so on): Criminal Code
Dissemination of obscenity is punishable by imprisonment for not more than two years, detention, in lieu thereof, or in addition thereto, a fine of not more than NTD 30,000.
(3) 賭博 /未經核准立案的彩券：刑法
三年/一年以下有期徒刑，得併科3,000元以下罰金。
(3) Gambling/unpermitted lottery tickets: Criminal Code
Punishable by imprisonment for not more than one/three year; in addition thereto, a fine of not more than NTD 3,000.
(4) 跨國婚姻媒合：入出國及移民法
任何人不得於廣告物、出版品、廣播、電視、電子訊號、電腦網路或以其他使公眾得知之方法，散布、播送或刊登跨國（境）婚姻媒合廣告。違反者處10萬元以上50萬元以下罰鍰，並得按次連續處罰。
(4) Transnational marriage match: Immigration Act
Dissemination, broadcast and publication by anyone, through, advertisement, publication, broadcasting, television, electronic signals, internet or any other means of dissemination, on transnational marriage match shall be punishable by a fine of not less than NTD 100,000 and not more than NTD 500,000 for each violation.
2. 限制刊登廣告的商品
2. Merchandizes limited from advertisement:
(1) 藥物 （含藥品及醫療器材） ：藥事法
■ 廣告應經主管機關核准，媒體不得刊播未經核准、與核准事項不符、已廢止或經令立即停止刊播並限期改善而尚未改善之藥物廣告。違反者處20萬元以上500萬元以下罰鍰。
■其經衛生主管機關通知限期停止而仍繼續刊播者，處60萬元以上2, 500萬元以下罰鍰，並應按次連續處罰，至其停止刊播為止。
(1) Medicaments (drugs and medical devices inclusive): Pharmaceutical Affairs Act
■ An advertisement shall be permitted by the competent authorities, and media must not publish and broadcast advertisements on medicaments that are either unpermitted, or inconsistent with the permitted item, or abolished or suspended for a period of time to improve and have not yet been improved. Violation of such shall be fined for an amount not less than NTD 200,000 and not more than NTD 5,000,000.
■ One who continues to broadcast despite notification by the competent authorities of hygiene to cease the broadcast before a set date shall be fined for an amount not less than NTD 600,000 and not more than NTD 25,000,000 for each broadcast until the broadcasting stops.
(2) 食品：食品安全衛生管理法
■ 食品、食品添加物、食品用洗潔劑及經中央主管機關公告之食品器具、食品容器或包裝，其標示、宣傳或廣告，不得有不實、誇張或易生誤解之情形。違反者處4萬元以上400萬元以下罰鍰，並應按次處罰至其停止刊播為止；再次違反者，並得命其歇業、停業一定期間、廢止其公司、商業、工廠之全部或部分登記事項，或食品業者之登錄。違反情節重大者，除依前二項規定處分外，主管機關並應命其不得販賣、供應或陳列；且違反者應自裁處書送達之日起30日內，於原刊播之同一篇幅、時段，刊播一定次數之更正廣告，其內容應載明表達歉意及排除錯誤之訊息。
■ 食品不得為醫療效能之標示、宣傳或廣告。違反者處60萬元以上500萬元以下罰鍰；應按次處罰至其停止刊播為止；再次違反者，並得命其歇業、停業一定期間、廢止其公司、商業、工廠之全部或部分登記事項，或食品業者之登錄。違反情節重大者，除依前二項規定處分外，主管機關並應命其不得販賣、供應或陳列；且違反者應自裁處書送達之日起30日內，於原刊播之同一篇幅、時段，刊播一定次數之更正廣告，其內容應載明表達歉意及排除錯誤之訊息。
■販賣 健康食品、輸入膠囊狀錠狀食品、國產維生素類膠囊狀錠狀食品、一歲以下嬰兒奶粉或特定疾病配方食品，應依法辦理查驗登記並取得許可文件，否則涉違反健康食品管理法及食品安全衛生管理法有關查驗登記相關規定。
■健康食品：健康食品管理法
不得為未取得許可證之食品刊播廣告，違者處12萬元以上60萬元以下罰鍰，並應按次連續處罰。雖標示「健康食品」，但無核准字號，不可刊播。
(2) Food: Act Governing Food Safety and Sanitation
■ The labeling, promotion or advertisement of foods, food additives, food cleansers and food utensils, food containers or packaging designated by the central competent authority in a public announcement shall not be false, exaggerated or misleading. Violation of such shall be subject to a fine not less than NTD 40,000 and no more than NTD 4,000,000 for each violation until such violation is rectified or the publication or broadcast is suspended. Where the violation is repeated, the enterprise may be ordered to terminate business, suspend business for a certain period of time, revoke all or part of the items listed in the company registration, business registration or factory registration, or registration of the food businesses. In case of severe violation, the enterprise shall be suspended of all sale, supply or display, and shall publish or broadcast a specific number of corrective advertisements in the same size and time period as the original advertisement within thirty (30) days of receiving the sanction order, which shall express regret and convey the message for elimination of error.
■ Foods shall not be so labeled, promoted or advertised as having medical efficacy. Violation of such shall be subject to a fine not less than NTD 600,000 and not more than NTD 5,000,000 for each violation until such violation is rectified or the publication or broadcast is suspended. Where the violation is repeated, the enterprise may be ordered to terminate business, suspend business for a certain period of time, revoke all or part of the items listed in the company registration, business registration or factory registration, or registration of the food businesses. In case of severe violation, the enterprise shall be suspended of all sale, supply or display, and shall publish or broadcast a specific number of corrective advertisements in the same size and time period as the original advertisement within thirty (30) days of receiving the sanction order, which shall express regret and convey the message for elimination of error.
■Sale of Health food, imported food in tablet or capsule, domestic vitamin in tablet or capsule, infant formula for under one-year-old or formula for certain diseases should be inspected and registered to obtain permission documents according to the Health Food Control Act and the Act Governing Food Safety and Sanitation.
■Health food: Health Food Control Act
The advertisements shall not be published and broadcasted for health food without permit, and violation of such is subject to a fine not less than NTD 120,000 and not more than NTD 600,000 for each violation. Food that is labeled with “health food”, but without permit number, shall neither be published nor broadcasted.
(3)有機農產品：有機農業促進法、農產品生產及驗證管理法
農產品之生產、加工、分裝及流通過程，需經相關驗證合格者，始得以有機或有機轉型期名義販賣、標示、展示或廣告，若其農產品未經驗證合格，或未經進口審查合格，以有機名義或其他足使他人誤認之方法，有販賣、標示、展示或廣告之情形者，處新臺幣六萬元以上六十萬元以下罰鍰，並得按次處罰。
(3)Organic agricultural product: Organic Agriculture Promotion Act、Agricultural Production and Certification Act
Agricultural products shall be certified to be organic or in conversion throughout their production, processing, packaging, and distribution before they can be sold, labelled, displayed or advertised as organic or in-conversion agricultural products. Agricultural products not certified or imports not reviewed qualified being sold, labeled, displayed, or advertised as organic or in a misleading way, an operator is subject to fine a from NTD60,000 up to NTD600,000 for each individual violation
(4)應施檢疫物：動物傳染病防治條例
境外動物或動物產品等應施檢疫物輸入我國，應符合動物檢疫規定，並依規定申請檢疫。擅自輸入應施檢疫物者最高可處 7年以下有期徒刑，得併科新臺幣 300萬元以下罰金。未依規定申請檢疫者，將課以新臺幣 100萬元以下罰鍰，並得按次處罰。
(4)The objects subjected to quarantine refer to the animals: Statute for Prevention and Control of Infectious Animal Disease
The sale or importation of overseas objects which shall be subject to animal quarantine and related regulations to apply for quarantine. Those who import quarantine objects without authorization can be sentenced to a maximum of 7 years imprisonment and a fine of up to NT 3 million. Those who fail to apply for quarantine in accordance with the regulations will be punished with a penalty of less than NT 1 million and may be fined for each individual violation.
(5) 移民業務：入出國及移民法
廣告物、出版品、廣播、電視、電子訊號、電腦網路或其他媒體業者不得散布、播送或刊登未賦予審閱確認字號或核定字號之移民業務廣告。違反者處3萬元以上15萬元以下罰鍰，並令其停止散布、播送或刊登；未停止散布、播送或刊登者，處6萬元以上30萬元以下罰鍰，並得按次連續處罰。
(5) Immigration: Immigration Act
Companies of advertisement, publication, broadcast, television, electronic signal, internet or media shall not disseminate, broadcast, or publish immigration business advertisements that have neither been granted a review confirmation number nor permit number. Violation of such shall be fined for an amount not less than NTD 30,000 and not more than NTD 150,000, and in addition thereto, the offender shall be ordered, in addition, to cease dissemination, broadcast or publication. The offenders that have not ceased to disseminate, broadcast or publish the unpermitted advertisements shall be fined for an amount not less than NTD 60,000 and not more than NTD 300,000 for each violation.
(6) 選舉、罷免廣告：公職人員選舉罷免法及總統副總統選舉罷免法
■ 競選或罷免廣告，應於該廣告中載明或敘明刊播者、出資者及其他相關資訊。
■ 不得於投票日當天刊登廣告。違反者，視其身分處10萬元以上200萬元以下罰鍰，並得按次連續處罰。
■ 於投票日前十日起至投票時間截止前，不得以任何方式，發布、報導、散布、評論或引述民調或其他各式具民調外觀之選舉罷免資料。
(6) Election and Recall Advertisement：Civil Servants Election and Recall Act, Presidential and Vice Presidential Election and Recall Act
■ The campaign advertisement or recall advertisement shall specify the name of the publisher, sponsor and other related information.
■ The advertisement shall not be published on the election day, and violation of such is publishable by a fine of not less than NTD 100,000 and not more than NTD 2,000,000 depending on their status for each violation.
■ From 10 days before the election day until the termination of voting, contents of the opinion poll must neither be published, reported, disseminated, commented or quoted, nor other election or recall materials with the appearance of polls via any means whatsoever.
(7) 酒 / 酒精：菸酒管理法
■ 酒之廣告應明顯標示「禁止酒駕」、「飲酒過量，有礙健康」或其他警語。如有違反，處3萬元以上50萬元以下罰鍰，並按次處罰 （請注意每一個呈現的影格，都需加上警語）。
■ 標示健康警語時，應至少以版面百分之十連續獨立之面積刊登，且警語字體的面積不得小於警語背景面積二分之一，標示健康警語所用顏色，應與廣告或促銷版面的底色互為對比。除附圖外，不得標示與該警語無關之文字或圖像。為電視或其他影像廣告或促銷者，並應全程疊印。僅為有聲廣告或促銷者，應以聲音清晰揭示警語。
(7) Liquor/Alcohol: The Tobacco and Alcohol Administration Act
■ Alcohol advertisements shall be conspicuously labeled with the warnings to read: “Drinking and Driving is Prohibited," and "Excessive Drinking Endangers Health," or other warning labels. Violation is punishable by a fine of not less than NTD 30,000 and not more than NTD 500,000 for each violation. (Please be aware that labeling is required for each and every frame presented.)
■ The health warning label on advertising materials of alcohol products shall continuously and independently appear thereon occupying at least 10% of the entire page space, and the space for the warning signs shall not be smaller than 50% of the background space, and the color of the warning signs shall be in contrast with the background color of the advertising or promotional materials. Save from the attached image, the warning label may not display any text or image that is unrelated to the warning signs. In the case of television or other video commercials or promotions, the warning signs shall overlap with the advertisements throughout its entire time of broadcast. In the case of sound advertisements or promotions, the health warning slogans shall be clearly read out thereon.
(8) 化粧品：化粧品衛生管理條例
■ 化粧品之標示、宣傳及廣告內容，不得有虛偽或誇大之情事。違反者處4萬元以上20萬元以下罰鍰；並應按次處罰至其改正或停止為止。情節重大者，主管機關得(i)令其歇業及廢止其公司、商業、工廠之全部或部分登記事項，並(ii)應令其不得供應、販賣、贈送、公開陳列或提供消費者試用，違反者應於裁處書送達三十日內，於原刊播之同一篇幅、時段刊播一定次數之更正廣告，其內容應載明表達歉意及排除錯誤訊息。
■ 化粧品不得為醫療效能之標示、宣傳或廣告。違反者，處60萬元以上500萬元以下罰鍰；並應按次處罰至其改正或停止為止。情節重大者，主管機關得(i)令其歇業及廢止其公司、商業、工廠之全部或部分登記事項，並(ii)應令其不得供應、販賣、贈送、公開陳列或提供消費者試用，違反者應於裁處書送達三十日內，於原刊播之同一篇幅、時段刊播一定次數之更正廣告，其內容應載明表達歉意及排除錯誤訊息。
(8) Cosmetics: Statute for Control of Cosmetic Hygiene
■ The contents of the labeling, promotion, and advertisement of cosmetics shall not be deceptive or exaggerated. Violation of such shall be subject to a fine not less than NTD 40,000 and not more than NTD 200,000 for each violation until such violation is rectified or the publication or broadcast is suspended. In case of severe violation, the enterprise may be ordered to (i) terminate business, suspend business, revoke all or part of the items listed in the company registration, business registration or factory registration, and (ii) suspend all sale, supply, display or provision as tester. In addition, the enterprise shall publish or broadcast a specific number of corrective advertisements in the same size and time period as the original advertisement within thirty (30) days of receiving the sanction order, which shall express regret and convey the message for elimination of error.
■ Cosmetics shall not be so labeled, promoted, or advertised as having medical efficacy. Violation of such shall be subject to a fine not less than NTD 600,000 and not more than NTD 5,000,000 for each violation until such violation is rectified or the publication or broadcast is suspended. In case of severe violation, the enterprise may be ordered to (i) terminate business, suspend business, revoke all or part of the items listed in the company registration, business registration or factory registration, and (ii) suspend all sale, supply, display or provision as tester. In addition, the enterprise shall publish or broadcast a specific number of corrective advertisements in the same size and time period as the original advertisement within thirty (30) days of receiving the sanction order, which shall express regret and convey the message for elimination of error.
(9) 遊戲軟體：遊戲軟體分級管理辦法
■ 有分級管理義務之人為遊戲軟體廣告者，該廣告除遵守相關法律及主管機關之規定外，並應於明顯處揭露遊戲軟體之分級級別。
(9) Game software: Game Software Rating Management Regulations
■ If any obligor of rating management engages in any advertisement for any Game software, in addition to compliance with applicable laws and regulations of the competent authority, the rating of the Game software shall also be clearly displayed on such advertisement
(10) 信用卡：信用卡業務機構管理辦法
各發卡機構製作之網路靜態、動態圖像式廣告應分別以十三分之一版面刊登或全程刊登「謹慎理財、信用至上」或「謹慎理財、信用無價」醒語，其字體須顯明且不得小於14 號字。
(10) Credit Card: Regulations Governing Institutions Engaging in Credit Card Business
Printed and dynamic advertisements produced by credit card issuers shall include warnings of “prudent wealth management, as credit is of utmost importance“ or “prudent wealth management, as credit is priceless”, and the fonts thereof shall not be smaller than 14 point size.
(11) 不動產經紀：不動產經紀業管理條例、不動產經紀業從事國外不動產仲介或代銷業務規範
■ 廣告應註明經紀業名稱，違反者處6萬元以上30萬元以下罰鍰。
■ 廣告及銷售內容，應與事實相符，不得有引人錯誤之表示或表徵。廣告內容提及之各項數據（如投資報酬率、回本時間、交通時間或空間距離等），應註明數據來源或計算標準。
■ 海外不動產經紀業廣告內容應於明顯處加註「國外不動產投資，具有風險性，請投資人詳閱行銷文件並審慎考量後再行交易」等警語。
(11) Real Estate Brokerage: Real Estate Broking Management Act and related regulations
■ Advertisements provided by real estate broking agency shall include the name of the agency. Violation of such will be subject to a fine not less than NTD 60,000 and no more than NTD 300,000.
■ The content of advertisement shall be consistent with the facts, and shall not contain any false or misleading representations or symbols. The data source or calculation method of each data mentioned in the advertisement (e.g., ROI, the period over which the investment yields, travel time or distance) shall be specified.
■ Advertisement on oversee real estate brokerage shall include conspicuous warnings such as “there is risk in oversee real estate investment, please read the related marketing documents thoroughly and take prudent consideration before entering into a transaction”.
(12) 電影廣告片：電影法及電影片與其廣告片審議分級處理及廣告宣傳品使用辦法
電影片之廣告片非經中央主管機關審議分級並核准者，不得映演。違反者處6萬元以上30萬元以下罰鍰，並通知限期改正；屆期不改正者，按次處罰。
(12) Advertisements for motion pictures: The Motion Picture Act and the Regulations on Rating and Usage of Advertisements and Promotions for motion pictures
Advertisements for motion pictures shall not be screened if not granted a rating by the central competent authority. Violation of such shall be subject to a fine not less than NTD 60,000 and no more than NTD 300,000, and the enterprise shall rectify such violation within the designated period. Failure to rectify will be subject to consecutive fines for each violation.
(13) 投資型產品（金融產品）與服務
■投資型產品之廣告僅限經台灣主管機關核准之金融機構提供之投資型產品，且廣告主應確保廣告內容需符合所有該投資型產品應適用之相關法規和規範。
■廣告主需為經台灣主管機關核准之金融機構並已取得政府核准及任何必要之相關執照。
(13) Investment products (financial products) and services
■ Advertisements for investment products are limited to products provided by financial institutions which have been approved by the competent authority in Taiwan, and the advertising entity shall guarantee that the content of such advertisement complies with any and all the applicable laws and regulations of such investment product.
■ The advertising entity shall be limited to financial institutions which have been approved by the competent authority in Taiwan.
(14) 大陸地區相關商品/服務：臺灣地區與大陸地區人民關係條例
■ 依臺灣地區與大陸地區人民關係條例許可之大陸地區物品、勞務、服務或其他事項，得在臺灣地區從事廣告之播映、刊登或其他促銷推廣活動。
前項廣告活動內容，不得有下列情形：
一、為中共從事具有任何政治性目的之宣傳。
二、違背現行大陸政策或政府法令。
三、妨害公共秩序或善良風俗。
且其他有關法令無禁止從事廣告活動者，得在臺灣地區從事廣告之播映、刊登或其他促銷推廣活動 (以下簡稱廣告活動) 。但依其他法令規定，應先申請目的事業主管機關核准者，從其規定辦理。
■ 委託、受託或自行於臺灣地區從事第三十四條第一項以外大陸地區物品、勞務、服務或其他事項之廣告播映、刊登或其他促銷推廣活動者，或違反第三十四條第二項、或依第四項所定管理辦法之強制或禁止規定者，處新臺幣十萬元以上五十萬元以下罰鍰。
■ 相關目的事業主管機關對於廣告，訂有相關法令規定者，大陸地區物品、勞務、服務或其他事項之廣告活動，亦應依其規定辦理。
(14) The goods, services or any other matters of the Mainland Area
■ The goods, services or any other matters of the Mainland Area are not prohibited to be advertised by other laws or regulations and permitted in accordance with Act Governing Relations between the People of the Taiwan Area and the Mainland Area may have their advertisement broadcast or published, or any other promotion activity thereof in the Taiwan Area. The content of the advertisement and activity referred to in the preceding paragraph shall not have any of the following:
1. Any political propaganda for the Chinese Communist Party.
2. Violation of any current Mainland policy or any law or regulation of the Government.
3. Being contrary to the public order or good morals.
If other laws require that prior approval of the competent authorities be obtained such laws shall still be followed.
■ Any person who entrusts to another, is entrusted, or acts on its own to engage in advertisement broadcast or publication, or any other promotion activity in the Taiwan Area for any goods, service, or other item of the Mainland Area other than those prescribed in Paragraph 1 of Article 34, or violates Paragraph 2 of Article 34 or the mandatory or prohibitive provisions of the rules governing the management prescribed in accordance with Paragraph 4 of Article 34 shall be punished with an administrative fine of not less than one hundred thousand but not more than five hundred thousand New Taiwan Dollars. Any advertisement referred to in the preceding paragraph, irrespective of who owns or holds it, shall be confiscated.
■ If the competent authorities have enacted other regulations regarding advertisements, Advertising Activities concerning Mainland Area goods, labor, general services or other matters shall also comply with such regulations.
(15) 環境用藥：環境用藥管理法
■ 非持有環境用藥許可證、環境用藥販賣業或病媒防治業許可執照者，不得為環境用藥廣告。
■ 環境用藥製造業、環境用藥販賣業或病媒防治業者，不得逾越登記內容，登載或宣播虛偽誇張或不當之廣告。
■ 違反上開規定者，處新臺幣六萬元以上三十萬元以下罰鍰，並得限期令其改善；屆期未改善或情節重大者，撤銷、廢止其許可證或許可執照，必要時，並得勒令停工、停業或歇業。
(15) Environmental Agents: Environmental Agents Control Act
■ Only the enterprises that hold an environmental agent permit or environmental agent vendor or pest control operator license can advertise environmental agents.
■ Environmental agents manufacturing enterprises, environmental agents vendors, and pest control operator may not overstep the content of their registration, and may not publish or broadcast false, exaggerated, or illicit advertising.
■Violation of such shall be subject to a fine not less than NTD$60,000 and no more than NTD$300,000, and the violators may be ordered to make improvements within a limited period; serious violators and those that fail to make improvements by the deadline shall have their permit or license revoked or cancelled, and may be ordered to suspend work, suspend business, or terminate business when necessary.
3. 禁止使用的宣傳手法
3. Prohibited propaganda techniques
(1) 訊息不明之誘導式廣告
■ 未出現品牌之廣告：經網友點選進入活動網頁之後，活動網頁上必須清楚呈現該廣告主之品牌。
■ 廣告內容必須清楚明確 （不得誇大）。
(1) Inducing advertisement of vague messages
■ The advertisement not displaying the brand: After netizens enter into the event page, they shall be able to see clearly displayed brand of the particular advertiser.
■ The content of the advertisement shall be clear and definite (no exaggeration).
(2) 情色廣告
■ 任何成人商品或非成人商品之廣告素材，若以「清涼」、「煽情」、「裸露」的形式呈現，皆視為情色廣告。
■ 帶有性暗示的內容，含有露出肌膚和裸體的圖片，宣傳煽情露骨的內容
■ 若有遊走情色邊緣以致有冒犯網友之虞，視情形由LINE，依個案判斷是否禁止刊登。
(2) Erotic advertisement
■ If the advertising materials for any adult products or non-adult products are presented in “exposing”, “seducing” or “nude” manners, it should be deemed as erotic advertisement.
■ Advertising material contains sexual innuendo, including pictures exposing skins and nudity, promoting the seducing contents.
■ Other circumstances on the verge of becoming erotic and hence potentially offends the netizens, LINE may exercise its judgment in determining whether to prohibit such or not.
(3) 廣告元素（圖像、影音）來源未經合法或充份授權。
■ 在非合作方式或者未經合法授權的情況之下，不可使用個人（如歌星、政治人物）、團體、公司等圖像做為廣告表現使用，亦不可以文字明喻 / 隱喻的方式做誇大或非事實的陳述。
(3) Illegal or unauthorized advertising elements (images and video/music) resources
■ Images of individuals (such as singers or politicians), groups, or companies and so on, shall neither be utilized for advertisement in the absence of collaboration or authorization, nor literally expressing /implying exaggerated or untruthful statements.
最後修訂並生效於2023年10月01日
Latest update and effective date: October 1, 2023
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