Railway Act Article 21
National railways, with the exception of those whose main businesses is passengers and freight transportation, may conduct the following affiliated businesses:(1) Piers and ferry transportation businesses of railway transportation.(2) Automobile transshipment businesses of railway transportation.(3) Receiving, delivering, reporting to customs, and storage business essential to railway transportation.(4) Repair and manufacture of instruments and equipment essential to railway transportation and build.(5) Other businesses essential to the cultivation and prosperity of railway transportation.The rules of applied procedures, ratified conditions, operation, accounting, supervision and other relevant matters of the aforementioned affiliated businesses of national railways shall be provided by the MOTC.
中文原文 鐵路法第21條
國營鐵路，除以客貨運輸為主要業務外，得辦理下列附屬事業：
一、鐵路運輸之碼頭及輪渡運輸。
二、鐵路運輸之汽車接轉運輸。
三、鐵路運輸必需之接送報關及倉儲。
四、鐵路運輸與建築所需工具、器材之修理及製造。
五、培養、繁榮鐵路運輸及傳承鐵路文化所必需之其他事業。
前項國營鐵路機構得辦理附屬事業之申請程序、核准條件、營業、會計、督導視察及其他相關事項之規則，由交通部定之。
一、鐵路運輸之碼頭及輪渡運輸。
二、鐵路運輸之汽車接轉運輸。
三、鐵路運輸必需之接送報關及倉儲。
四、鐵路運輸與建築所需工具、器材之修理及製造。
五、培養、繁榮鐵路運輸及傳承鐵路文化所必需之其他事業。
前項國營鐵路機構得辦理附屬事業之申請程序、核准條件、營業、會計、督導視察及其他相關事項之規則，由交通部定之。