Mining Act Article 62

The mineral right holder shall pay mineral royalty of the mineral price at the rate of 15% to 50% for petroleum and natural gas. The mineral right holder shall pay mineral royalty of the mineral price at the rate of 10% to 30% for metallic minerals. The mineral right holder shall pay mineral royalty of the mineral price at the rate of 5% to 20% for other minerals. However, the payment percentage for offshore petroleum and natural gas shall be announced by the competent authority.The regulations governing mineral price and the rate, collection procedures, adjustment standards and other related matters as stated in the preceding Paragraph shall be prescribed by the competent authority.
中文原文 礦業法第62條
石油礦及天然氣礦之礦業權者應按礦產物價格之百分之十五至百分之五十,繳納礦產權利金;金屬礦之礦業權者應按礦產物價格之百分之十至百分之三十,繳納礦產權利金;其他礦種之礦業權者應按礦產物價格之百分之五至百分之二十,繳納礦產權利金。
但海域石油礦及天然氣礦之繳納比率,由主管機關公告之。
前項之礦產物價格及繳納比率、收取程序、調整基準及其他相關事項之辦法,由主管機關定之。

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