Building Act Article 102-1

Each building shall be provided air shelter equipments or parking space according to relevant provisions. Where it is really difficult to construct air shelter equipments due to special reasons, or the parking space is under a certain scale and the building is located within a certain distance away from the public parking slots designed in the urban planning area, the proprietor may pay the commissions to request the municipal or county (city) (bureau) competent authority of construction to construct the foresaid equipments or space collectively on a commission basis.The above-mentioned standard and range as well as payment, management, and usage of the commissions shall be studied out by municipal and county (city) governments, and reported to the Ministry of the Interior for ratification.
中文原文 建築法第102-1條
建築物依規定應附建防空避難設備或停車空間;其防空避難設備因特殊情形施工確有困難或停車空間在一定標準以下及建築物位於都市計畫停車場公共設施用地一定距離範圍內者,得由起造人繳納代金,由直轄市、縣(市)主管建築機關代為集中興建。
前項標準、範圍、繳納代金及管理使用辦法,由直轄市、縣(市)政府擬訂,報請內政部核定之。

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