Act for the Establishment and Management of Government-Owned Mass Rapid Transit (MRT) Corporation Article 15

The properties of a MRT system possessed by the government shall be leased by the government to a MRT corporation. However, a MRT corporation may utilize the properties free of charge until five years after the operation while the phase planned road network has not yet been completed. A MRT corporation shall take responsibility for the maintenance of the system and equipments, and the system devices reconstruction.
中文原文 公營大眾捷運股份有限公司設置管理條例第15條
產權屬政府所有之大眾捷運系統財產,由政府以出租方式提供捷運公司使用。
但在捷運公司開始營運五年內,階段性路網尚未完成者,得以無償借用方式供其使用。
捷運公司負責捷運系統財產與設備之維護,及系統設備之重置。

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