File:Cimei Elementary School Main Gate In The Morning On 30 October 2009.jpg
Taiwanese freedom of panorama also covers the use of artistic works found "on streets, in parks, on outside walls of buildings, or other outdoor locales open to the public" on a long-term basis, but this privilege no longer applies if the copies of the said works (including photographs of those) are made to be sold (that is, commercial use). Because of this non-commercial restriction, photographs of copyrighted monuments and murals from Taiwan are not allowed on Wikimedia Commons.
See COM:CRT/Taiwan#Freedom of panorama for more information.