Regulations Governing Road Traffic Accidents Article 14
In case of traffic accident involving motor-powered machines or mass rapid transit system vehicles, the driver or the owner shall proceed in accordance with the Regulations.
中文原文 道路交通事故處理辦法（920924訂定）第14條
動力機械或大眾捷運系統車輛發生道路交通事故，其駕駛人或所有人應依本辦法規定處理。