The Electricity Act Article 4

An Electricity Enterprise is required to be a company limited by shares as prescribed by the Company Act. However, the organisational structure required for a Renewable Energy-Based Electricity-Generating Enterprise shall be separately decided and announced by the Electricity Industry Regulatory Agency.An Electricity Enterprise incorporated in the form of a company limited by shares that reach a certain size shall appoint independent directors. The number of independent directors shall be no fewer than two and no fewer than one-fifth of the total number of directors.Upon reaching the required size, the Enterprise shall appoint independent directors and the qualifications and conditions required for independent directors, as prescribed in the preceding paragraphs of this Article, as well as other relevant requirements, shall be established by the Electricity Industry Regulatory Agency.
中文原文 電業法第4條
電業之組織,以依公司法設立之股份有限公司為限。
但再生能源發電業之組織方式,由電業管制機關公告之。
以股份有限公司方式設立且達一定規模以上之電業,應設置獨立董事。
獨立董事人數不得少於二人,且不得少於董事席次五分之一。
前項之一定規模與獨立董事資格、條件及其他相關事項之辦法,由電業管制機關定之。

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