Standards for Establishing Places for Manufacturing, Storing, Processing Public Hazardous Substances and Flammable Pressurized Gases, and Regulations on Safety Control of such Places Article 26

If an indoor storage place for the storage of high flash point materials is located in a warehouse of more than two storeys, its location, construction and equipment shall meet the requirements set forth in Subparagraphs 3, 10 to 13 of Article 21; Subparagraphs 1, 2 and 4 of Article 22; and Paragraph 1 of the preceding article. Besides, the walls, beams, pillars, floors and stairs of its warehouse shall be constructed of non-flammable materials; and, for exterior walls that present risks of fire spreading, the walls shall be of fireproof construction and no opening other than the access shall be provided thereto.
中文原文 公共危險物品及可燃性高壓氣體製造儲存處理場所設置標準暨安全管理辦法第26條
室內儲存場所儲存高閃火點物品,其儲存倉庫為二層以上建築物者,其位置、構造及設備,除應符合第二十一條第三款、第十款至第十三款、第二十二條第一款、第二款、第四款及前條第一項各款規定外,其儲存倉庫之牆壁、樑、柱、地板及樓梯應以不燃材料建造;外牆有延燒之虞者,牆壁應為防火構造,除出入口外,不得設置其他開口。

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