Climate Change Response Act Article 36
Entities that have received an allocation of emission allowances shall apply for an account from the central competent authority and disclose the information regarding the emission allowances on the platform designated by the central competent authority.Entities may transfer or trade the emission allowances. GHG emissions of the entity over a period of time specified by the central competent authority shall not exceed the amount of allowances available to meet the compliance obligations in the entity’s account upon compliance of deadline obligation determined by the central competent authority.Before the deadline for compliance obligations determined by the central competent authority, an entity may procure reduction credits from the Offset Projects, Early Action, the voluntary GHG reduction programs, transfer, trade and auction to register in the holding account to offset the amount of GHG emissions in excess of the emission allowances for an entity. Prior to the deadline of surrendering, the remaining emission allowances not used for offsetting the excess emissions cannot be traded before verification.The central competent authority shall commission the central financial authority or any agency(institution) assigned by the central financial authority to conduct the allowance and credit trading pursuant to Article 25 (1), 27 (1) and Paragraph 1 in the previous article.The central competent authority shall determine the documentation required to set up the accounts pursuant to the first and the second paragraphs, account management, deduction, members for allowance and credit transfer and trade, proceeds, and other binding matters. The central competent authority shall consult with the central financial authority to agree on allowance and credit trading related matters in the foregoing paragraph.
中文原文 溫室氣體減量及管理法第36條
經核配排放額度之事業，應向中央主管機關申請開立帳戶，將排放額度之資訊公開於中央主管機關指定平台，並得移轉或交易；其於中央主管機關指定一定期間之排放量，不得超過中央主管機關規定移轉期限日內其帳戶中已登錄可供該期間扣減之排放額度。
事業排放量超過其排放額度之數量（以下簡稱超額量），得於規定移轉期限日前，以執行抵換專案、先期專案、自願減量專案、移轉、交易、拍賣取得之減量額度登錄於其帳戶，以供扣減抵銷其超額量；移轉期限日前，帳戶中原已登錄用以扣減抵銷其超額量之剩餘量，在未經查驗前不得用以交易。
中央主管機關得委託中央金融主管機關或其指定之機關（構）辦理第二十五條第一項、第二十七條第一項及前條第一項所定額度之交易事宜。
第一項及第二項帳戶開立應檢具之資料、帳戶管理、扣減、排放額度移轉與交易之對象、手續費及其他應遵行事項之辦法，由中央主管機關定之；前項涉及額度之交易事宜，應會商中央金融主管機關同意。
事業排放量超過其排放額度之數量（以下簡稱超額量），得於規定移轉期限日前，以執行抵換專案、先期專案、自願減量專案、移轉、交易、拍賣取得之減量額度登錄於其帳戶，以供扣減抵銷其超額量；移轉期限日前，帳戶中原已登錄用以扣減抵銷其超額量之剩餘量，在未經查驗前不得用以交易。
中央主管機關得委託中央金融主管機關或其指定之機關（構）辦理第二十五條第一項、第二十七條第一項及前條第一項所定額度之交易事宜。
第一項及第二項帳戶開立應檢具之資料、帳戶管理、扣減、排放額度移轉與交易之對象、手續費及其他應遵行事項之辦法，由中央主管機關定之；前項涉及額度之交易事宜，應會商中央金融主管機關同意。