Railway Act Article 56-6

The Railway Bureau shall review the accidents and abnormal events that occur during railway operations.For railway accidents and abnormal events that are not major transportation accidents identified under the Transportation Occurrences Investigation Act, the Railway Bureau may investigate the fact(s) and cause(s) thereof if necessary.If the Railway Bureau finds that there are matters that should be improved in terms of the results of the review or investigation in the preceding two paragraphs, it shall order the railway institution to make improvements within a prescribed time limit as well as monitoring and tracking such improvements; any misconduct involving violation of the provisions of this Act shall be punished in accordance with the law; in the event of the violation of internal regulations, the railway institution may be ordered to hold relevant personnel accountable, impose penalties and punishments, or take other necessary measures.Railway institutions and their employees shall cooperate with the Railway Bureau in its need for review or investigation and provide explanations, relevant records, facilities, equipment, information, or items, and shall not evade, cause obstruction, or refuse.The Railway Bureau shall establish a railway safety reporting system for railway employees to report. Its establishment shall not be for the purpose of punishment or accountability, and the identity of the reporter as well as the source of the information shall be kept confidential so as to avoid major accidents.
中文原文 鐵路法第56-6條
交通部鐵道局應就鐵路運轉中發生之事故及異常事件進行檢討。
非屬運輸事故調查法所認定重大運輸事故之行車事故及異常事件,交通部鐵道局認有必要者,得就其事實及原因進行調查。
交通部鐵道局對前二項檢討或調查結果,如認有應改進事項者,應命鐵路機構限期改善,並列管追蹤;其違失事項涉及違反本法規定者,依法裁處;其違反鐵路機構內部規定者,得命鐵路機構對其內部相關人員究責、懲處或其他必要處置。
鐵路機構及其從業人員應配合交通部鐵道局檢討或調查需要,提出說明、相關紀錄、設施、設備、資料或物品,不得規避、妨礙或拒絕。
交通部鐵道局應建置鐵路安全報告系統提供鐵路從業人員提報,其建置不以處分或追究責任為目的,且對報告者身分及資料來源保密,以避免重大事故發生。

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