Natural Gas Enterprise Act Article 26

Gas transmission pipelines shall be installed underground in principle. If there is a necessity to install pipelines above ground or overhead, considerations shall be given to traffic, water work, agriculture, landscape, or other relevant surface uses and safety.
中文原文 天然氣事業法第26條
輸氣管線以埋設地下為原則,其有安裝於地面或架空之必要者,應兼顧交通、水利、農業、景觀或其他有關地面之使用及安全。

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