Civil Defense Act Article 21

The Ministry of National Defense may carry out air defense drills jointly with other relevant authorities and issue commands to execute evacuation, sheltering, and necessary controls regarding traffic, lighting, noise, etc., to reduce the damage caused by air attacks. The Ministry of National Defense, jointly with the central competent authority, shall establish the Implementing Regulation on Air-raid Practice.
中文原文 民防法第21條
為減少空襲時之損害,國防部得會同有關機關實施防空演習,命令實施疏散避難與交通、燈火、音響及其他必要之管制;其防空演習實施辦法,由國防部會同中央主管機關定之。

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