The Regulation Governing the Handling of Investigation Procedures for Major Highway Occurrence Article 4

The competent authority of commercial automobile transportation, the central competent fire authority, the police department, the vehicle owner, and the vehicle operator of commercial automobile transportation or private large passenger vehicle shall report any of the following major highway occurrences or suspected major highway occurrences:1. A traffic accident involving 3 or more fatalities, 10 or more casualties, or 15 or more persons injured.2. An explosion, a fire, or a leakage of toxic liquid (gas) or radioactive substances during transportation.
中文原文 重大公路事故調查作業處理規則第4條
汽車運輸業之主管機關、中央消防主管機關、警察機關、汽車運輸業或自用大客車之汽車所有人、使用人應通報下列重大公路事故或疑似重大公路事故:
一、死亡人數在三人以上,或死亡及傷害人數在十人以上,或傷害人數在十五人以上者。
二、運送之危險物品發生爆炸、燃燒或有毒液(氣)體、放射性物質洩漏者。

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