Emergency Medical Services Act Article 15

Ambulances include general ambulance and intensive care ambulance; rules governing their specification standards, applications, and other relevant matters shall be decided by the central competent health authority.
中文原文 緊急醫療救護法第15條
救護車分為一般救護車及加護救護車;其裝備標準、用途及有關事項之管理辦法,由中央衛生主管機關定之。

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