The Organization Act of the Taiwan Transportation Safety Board Article 1

The Taiwan Transportation Safety Board (hereinafter referred to as the TTSB) is established by the Executive Yuan to investigate major transportation occurrence independently and impartially on aviation, railway, marine, and highway, which is equivalent to the third-level independent agencies of the Central Government.
中文原文 國家運輸安全調查委員會組織法第1條
行政院為獨立公正調查航空、鐵道、水路及公路之重大運輸事故,特設國家運輸安全調查委員會(以下簡稱本會),為相當中央三級獨立機關。

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