Marine Pollution Control Act Article 27

Where appropriate, with regard to the dumping of ships, aircraft, marine facilities and other manmade structures in the sea, the provisions of Articles 23 to 26 shall apply.With regard to the needs of the fishing industry, an application for permission from the central fishery competent authority is required before the construction of artificial fishing reefs or other fishery facilities. The central competent authority in conjunction with the central fishery competent authorities and central shipping administration authority shall determine regulations for the applications, conditions, review procedures, cancellation of construction, inspection of facilities, management, pollution control, and other binding matters for the permission.
中文原文 海洋污染防治法第27條
棄置船舶、航空器、海洋設施或其他人工構造物於海洋,準用第二十三條至第二十六條規定。
為漁業需要,應向中央漁業主管機關申請許可,始得投設人工魚礁或其他漁業設施;其許可之申請、條件、審查程序、廢止投設作業、設施檢查、管理、污染防治及其他應遵行事項之辦法,由中央主管機關會同中央漁業及中央航政機關定之。

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