Statutory of Organization for Taiwan Railroad Administration Bureau, Ministry of Transportation and Communications Article 16

The Bureau is entitled to set up operations for dining and travel services, and centers for shipping service at each factory with the purpose of warehousing along the railroad route, shipping operations, repairing all types of engines, manufacturing, management for dining areas and dining cars along the railroad route, maintaining and building electric information equipment, repairing and implementing steel infrastructure and manufacturing rocks and materials required for solidifying railroad track. The organizational structure should be subject to laws stipulated specifically for these scenarios.
中文原文 交通部臺灣鐵路管理局組織條例第16條
本局為辦理鐵路沿線倉儲、運送業務及機、客、電、貨內燃車之修理、製造、沿線客運有關餐廳、餐車之經營、電訊器材之修造、鋼樑之修造加固軌道石碴之生產等事項,得設餐旅服務總所、貨運服務總所,並得分設各機廠,其組織另以法律定之。

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