Railway Act Article 38
Local and private railway institutions may conduct the following affiliated businesses:(1) Affiliated businesses according to Paragraph 1 of Article 21.(2) Other businesses ratified by the MOTC.Unless ratified by the MOTC, special railway institutions shall not manage passengers and freight transportation, as well as other affiliated businesses, other than their main business.The rules of applied procedures, ratified conditions, operation, accounting, supervision and other relevant matters of affiliated businesses of local and private railway institutions, special railway institutions shall be provided by the MOTC.
中文原文 鐵路法第38條
地方營、民營鐵路機構得經營下列附屬事業：
一、第二十一條第一項規定之附屬事業。
二、其他經交通部核准之事業。
專用鐵路機構非經交通部核准，不得經營所營事業以外之客貨運輸及其他附屬事業。
地方營、民營及專用鐵路機構經營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、第二十一條第一項規定之附屬事業。
二、其他經交通部核准之事業。
專用鐵路機構非經交通部核准，不得經營所營事業以外之客貨運輸及其他附屬事業。
地方營、民營及專用鐵路機構經營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。