Regulations Governing Road Traffic Accidents Article 8
Traffic accidents shall be handled by the police authority, except the following conditions:1. An accident involving a military vehicle shall be handled by the military police authority, with the assistance of the police authority.2. An accident involving a military vehicle on a freeway shall be handled by the National Highway Police Bureau of the National Police Agency of the Ministry of the Interior as soon as possible, with a notice to the military police. The case shall then be transferred to the military police for further handling under its jurisdiction.3. An accident involving a member of the military or a military vehicle shall be handled by both the police authority and the military police authority. However, either authority whose personnel arrives on site first shall handle the accident first. The case shall then be transferred to such authority under its jurisdiction.
中文原文 道路交通事故處理辦法（920924訂定）第8條
道路交通事故，除下列規定者外，由警察機關處理：
一、事故車輛係軍用車輛者，由憲兵機關處理，警察機關協助。
二、事故車輛係軍用車輛，且發生於高速公路者，由內政部警政署國道公路警察局儘速處理並通知憲兵隊，事後依其管轄移辦。
三、事故當事人或事故車輛一方為軍人或軍用車輛者，由警察機關與憲兵機關會同處理。
但先行到達之機關人員應先予處理，事後依其管轄移辦。
一、事故車輛係軍用車輛者，由憲兵機關處理，警察機關協助。
二、事故車輛係軍用車輛，且發生於高速公路者，由內政部警政署國道公路警察局儘速處理並通知憲兵隊，事後依其管轄移辦。
三、事故當事人或事故車輛一方為軍人或軍用車輛者，由警察機關與憲兵機關會同處理。
但先行到達之機關人員應先予處理，事後依其管轄移辦。