Fire Services Act Article 28

(Organization of Voluntary Fire Fighters)Municipal and county (city) governments may organize volunteer firefighting organizations to assist with firefighting and emergency medical services work; where regulations regarding their organization, training, exercises, duties, and other related matters shall be set forth by the central competent authority.The funds for the equipment and devices required by the volunteer firefighting organizations referred to in the preceding paragraph shall be subsidized by the central competent authority.The provisions of Paragraph 2 of Article 25-2, Article 25-4, and Paragraphs 1 and 3 of Article 25-6 shall apply mutatis mutandis to the safety and health protection of personnel of the volunteer firefighting organization referred to in Paragraph 1.
中文原文 消防法第28條
直轄市、縣(市)政府,得編組義勇消防組織,協助消防、緊急救護工作;其編組、訓練、演習、服勤及其他相關事項之辦法,由中央主管機關定之。
前項義勇消防組織所需裝備器材之經費,由中央主管機關補助之。
參加第一項義勇消防組織人員之安全衛生防護事項,得準用第二十五條之二第二項、第二十五條之四、第二十五條之六第一項及第三項規定。

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