Cyber Security Management Act Article 24

Specific non-government agencies shall establish notification and response mechanisms for cyber security incidents.When specific non-government agencies become aware of a cyber security incident, they shall notify the central competent authority in charge of the relevant sector of the incident.The specific non-government agency shall submit an investigation, handling, and corrective action report regarding the cyber security incident to the central competent authority in charge of the relevant sector; in the case of a major cyber security incident, the report shall also be submitted to the competent authority.The rules regarding the necessary items of the reporting and response mechanism, the reporting content, submission of reports, delivery, drill exercises, and other matters to be followed provided in the preceding three paragraphs shall be prescribed by the competent authority.When the central competent authority in charge of the relevant sector or the competent authority becomes aware of a major cyber security incident, it shall provide necessary assistance; at an appropriate time, it may also announce the necessary information and response measures relating to the incident.
中文原文 資通安全管理法第24條
特定非公務機關為因應資通安全事件,應訂定通報及應變機制。
特定非公務機關於知悉資通安全事件時,應向中央目的事業主管機關通報。
特定非公務機關應向中央目的事業主管機關提出資通安全事件調查、處理及改善報告;如為重大資通安全事件者,並應送交主管機關。
前三項通報與應變機制之必要事項、通報內容、報告之提出、送交、演練作業及其他應遵行事項之辦法,由主管機關定之。
中央目的事業主管機關或主管機關知悉重大資通安全事件時,應提供必要之協助;於適當時機並得公告與事件相關之必要內容及因應措施。

English translation for reference only; the Chinese text prevails. Not legal advice.