Standards for Establishing Places for Manufacturing, Storing, Processing Public Hazardous Substances and Flammable Pressurized Gases, and Regulations on Safety Control of such Places Article 43
Location, construction and equipment of the place of an underground storage tank used for the storage of alkali aluminum, alkali lithium of Class 3 public hazardous materials, ethanal, propane oxide of Class 4 public hazardous materials and the Six Materials published by the central regulating authorities shall meet the following requirements additional to those set forth in Article 41.2~41.14:1.The storage tank shall be provided in an underground tank room; and2.Article 40.3 may become applicable; however, cooling system or cold retaining device may not be required if the storage tank is of a construction that is capable of maintaining the contents at a proper temperature.