Energy Administration Act Article 7
This English translation was last updated on 2016-11-30, but the Chinese text was amended on 2026-09-23. Later amendments may not be reflected in the translation — please refer to the Chinese text.
When the operation of energy business by Energy supply enterprise reaches the standard set up by the central Competent authority, the said enterprise shall proceed with the following matters in accordance with the regulations of the central Competent authority:1. Submission of operation data.2. Establishment of energy storage facilities.3. Storage of security stockpile. The enterprise which has established energy storage facilities in conformity with subsection 2 of the preceding paragraph shall be entitled to an incentive for the 2-year accelerated depreciation for the purpose of levy on the profit-seeking enterprise income tax. If the storage facilities have not been completely depreciated in 2 years, the depreciation may be made for one more year or the year-after-year depreciation according to the service life specified in Income Tax Law untill full depreciation has been made.
中文原文 能源管理法第7條
能源供應事業經營能源業務，達中央主管機關規定之數量者，應依照中央主管機關之規定，辦理下列事項：
一、申報經營資料。
二、設置能源儲存設備。
三、儲存安全存量。
一、申報經營資料。
二、設置能源儲存設備。
三、儲存安全存量。