Article 2
For the purposes of this Act, the term "health food" shall denote food with health care effects, having been labeled or advertised with such effects.
The term “health care effects” shall mean an effect that has been scientifically proven to be capable of improving people’s health, and decreasing the harms and risks of diseases. However, it is not a medical treatment aimed at treating or remedying human diseases; such “health care effects” shall be announced by the central competent authority.

Article 3
A health food permit shall be issued only if one of the following requirements is met under the purpose of this Act.
1. Duly supported by scientific assessment of the safety and and health care effects of food that they are harmless and carry definite, certain health care effects; if current technology cannot identify ingredients contributing to such effects, the ingredients with the relevant health care effects and supporting literature shall be enumerated and provided to the central competent authority for evaluation and verification.
2. Ingredients conforming to the Health Food Specification Standards set by the central competent authority.
The methods by which health care effects and safety are assessed, and by which standards are determined in the preceding paragraph shall be determined by the central competent authority. If the central competent authority has not yet determined a method to assess the health care effects, a method submitted by academics shall be reviewed and approved by the central competent authority.

Article 14
No health food labeling or advertisement shall misrepresent or exaggerate, and the health claims shall not extend beyond the approved scope and shall be limited to the content registered at the central competent authority.
No labeling or advertisement of health food shall claim or refer to medical efficacy.

Article 15
No mass communication business shall publish or broadcast advertisements for health food in respect of which no permit is obtained in accordance with Article 7 hereof.
A mass communication business retained to publish or broadcast a health food advertisement shall keep the name, ID number or reference number of business registration, residence (place of business or operations), and telephone number of the person (or legal person or name of organization) who retains the advertising services for six months from the date the advertisement is published or broadcasted and shall neither evade, impede or refuse to provide the above information for inspection upon being so requested by the competent authority.

Article 24
Violation of Article 14 will Result in the Following Fines and Penalties:
1. A fine of NT$100,000 to NT$500,000 shall be imposed when the first paragraph of Article 14 hereof has been violated.
2. A fine of NT$400,000 to NT$2,000,000 shall be imposed when second paragraph of Article 14 hereof has been violated.
3. The fines imposed by the preceding paragraphs shall be imposed consecutively according to the number of violations committed until the advertisement or broadcasting has been suspended; in case of a serious violation, the Health Food permit shall be revoked.
4. The business or factory registration certificate shall be revoked if violation is repeated within one year of the penalties imposed by the preceding paragraphs.
A mass communication business guilty of violating the second paragraph of Article 15 thereof shall be fined NT $60,000 and NT $300,000 and such fine may be consecutively imposed according to the number of violations committed.
By taking the official actions in accordance with the first paragraph, the competent authority shall by letter inform both the mass communication business and the competent information authority of the municipal/city/county government. The mass communication business shall cease and desist from publishing or broadcasting immediately on the next day of the receipt of the letter.
A mass communication business guilty of violating the first paragraph of Article 15 thereof or violating the Article 14 by continuously broadcasting the advertisement shall be fined NT $120,000 and NT $600,000 by the municipal/city/county government and such fine may be consecutively imposed according to the number of violations committed.

Article 28
The competent municipal/county/city authority shall impose the fines, except those provided in the fourth paragraph of Article 24 hereof.