This website sums the original question up quite nicely:
I’ve had ChatGPT translate it to English:
According to a recent online survey conducted by the Taipei Consumer E-commerce Association, the average number of promotional emails received by respondents per day has increased from eight in the past to 42.2. On average, respondents have to spend 7.94 minutes per day processing spam emails, and over 80% of users find it annoying, with 92% feeling that their personal privacy has been violated. Spam emails cost Taiwan NT$60 billion annually in social costs and seriously affect the quality of Internet use for the public.
In Taiwan, the problem of promotional emails is mainly addressed through ISPs. For example, the Taiwan Internet and E-commerce Association (TWIA) established the Anti-Spam Email Promotion Committee in February this year, with major ISPs in Taiwan such as Hinet, Seednet, and So-net as members. The association members will establish a technical liaison database for electronic mail systems between ISPs to accelerate the reporting and processing of abnormal amounts of email traffic, and jointly establish the Taiwan RBL database (Realtime Blackhole List) to block spam senders.
In addition, according to Article 360, Paragraph 2 of the Criminal Code, if one uses computer programs or other electromagnetic methods to interfere with the computer devices of others without justification, causing damage to the public or others, criminal responsibility can be imposed. However, according to the fifth point of the explanatory note of the legislative reason for this article, it must be proven that the sender of the promotional email has intentionally destroyed the ISP system or flooded the user’s mailbox, causing damage to the public or others, to constitute this crime. Therefore, if it only causes inconvenience to email users, it is probably not enough to assert this article.
In other words, according to current relevant laws in Taiwan, individual Internet users seem unable to assert their rights to promotional emails. Therefore, under the instruction of the Executive Yuan, the Ministry of Transportation and Communications is assisting in the preparation of the “Management Regulations on Excessive Commercial Email.” According to the provisions of the draft regulations, legitimate commercial emails must provide mechanisms for recipients to choose not to receive similar emails from the same sender or advertiser, and the subject line of the email must also include the words “commercial” or “advertisement.”
The draft regulations also stipulate that if there is a malicious and significant act of excessive commercial emails, especially if the sender conceals their identity, causing harm to others, they will be sentenced to imprisonment for up to two years or fined up to NT$200,000. If the recipient or email service provider suffers damage from excessive emails, they can request compensation. If the recipient cannot prove actual damages, they can request compensation ranging from NT$500 to NT$2,000 per email.
Since the proposal of the regulations, the media has extensively reported on it, with internet users applauding it, but email service providers and advertisers have expressed concerns.
Seems as though as long as you say it’s an advertisement in the subject of the email and offer means for the user to unsubscribe, then you are good.