In Taiwan, the classifications for movies and television program are decided by the Bureau of Audiovisual and Music Industry Development (Chinese: 文化部影視及流行音樂產業局; pinyin: Wénhuàbù Yǐngshìjí Liúxíng Yīnyuè Chǎnyèjú). For video games, it is done under the Game Software Rating Regulations (Chinese: 遊戲軟體分級管理辦法; pinyin: Yóuxì ruǎntǐ fēnjí guǎnlǐ bànfǎ), which are also used to rate video games released in Hong Kong and the Southeast Asian reigion. Both systems share the same ratings.
For general audiences, suitable for all ages. Equivalent to G (movies), TV-Y and TV-G (TV) and EC and E (video games). Formerly 普 (General).
Restricted to 6 years and above, accompaniment is required for persons aged 6-11 (accompaniment does not apply to video games). Introduced in 1993. Equivalent to PG (movies), TV-Y7 and soft TV-PG (TV) and E10+ (video games). Formerly 護 (Protected).
12+ (輔12級/Parental Guidance 12)
Restricted to 12 years and above. It previously required accompaniment for persons aged 12-17. Equivalent to PG-13 (movies), hard TV-PG and soft TV-14 (TV) and T (video games). Formerly 輔 (Parental Guidance).
15+ (輔15級/Parental Guidance 15)
Restricted to 15 years and above. Introduced in 2012 for games, 2015 for movies, and 2017 for TV. Equivalent to R (movies), hard TV-14 and soft TV-MA (TV) and M (video games). Split from the former 輔.
Restricted to 18 years and above. Equivalent to NC-17 (movies), hard TV-MA (TV) and AO (video games). Formerly 限 (Restricted).