Railway Act Article 47-1
If part or all of the routes operated by the railway institution can be connected to the sightseeing areas along rail lines of a sightseeing service nature, a fee may be charged according to the content of the tourism service provided; the fee, scope, and the route, together with the tourism service plan shall be submitted to the competent authority for approval. After approval, they shall be announced and implemented by the railway institution. The same provisions shall apply in the case of a change therein.The tourism service plan in the preceding paragraph shall include the following contents at minimum:(1) The characteristics of the tourism service.(2) The route(s), service scope, and schedule of the plan.(3) Service content, cost, impact on local commuter and supporting measures, etc.
中文原文 鐵路法第47-1條
鐵路機構經營之一部或全部路線可串聯沿線觀光地區並具觀光服務性質者，得依提供之觀光服務內涵收取費用；其費用、路線範圍併同觀光服務計畫應報主管機關核定，經核定後由鐵路機構公告實施。
變更時，亦同。
前項觀光服務計畫至少應包括下列內容：
一、所具之觀光服務特性。
二、規劃之路線、服務範圍及期程。
三、服務內涵、費用、對當地旅客之影響及配套措施等。
變更時，亦同。
前項觀光服務計畫至少應包括下列內容：
一、所具之觀光服務特性。
二、規劃之路線、服務範圍及期程。
三、服務內涵、費用、對當地旅客之影響及配套措施等。