Climate Change Response Act Article 24
Entities with newly installed or modified Emission Sources that reach a certain scale shall offset their increased GHG emissions based on a certain percentage of increased emissions. If there are difficulties in offsetting the increased emissions due to special circumstances, entities may pay a monetary sum in lieu of actual GHG reductions, after requesting and receiving approval by the competent authority.The central competent authority shall determine management regulations for specific scales, offsetting ratios, timelines, sources for offsetting, application for submitting monetary substitution payments, approval procedures, calculation of monetary substitutions, payment deadlines, payment methods and other binding matters pursuant to the foregoing paragraph.
中文原文 溫室氣體減量及管理法第24條
事業新設或變更排放源達一定規模者，應依溫室氣體增量之一定比率進行抵換。
但進行增量抵換確有困難，向主管機關提出申請經核可者，得繳納代金，專作溫室氣體減量工作之用。
前項一定規模、增量抵換一定比率、期程、抵換來源、繳納代金之申請程序、代金之計算、繳納期限、繳納方式及其他應遵行事項之辦法，由中央主管機關定之。
但進行增量抵換確有困難，向主管機關提出申請經核可者，得繳納代金，專作溫室氣體減量工作之用。
前項一定規模、增量抵換一定比率、期程、抵換來源、繳納代金之申請程序、代金之計算、繳納期限、繳納方式及其他應遵行事項之辦法，由中央主管機關定之。