Nuclear Reactor Facilities Regulation Act Article 24

For the off-commissioning of nuclear reactor facilities, the licensee shall submit the off-commissioning plan to the competent authority for approval.The regulations for the documents requisite for an application for off-commissioning of nuclear reactor facilities, review and approval procedures, and the administrative regulations as to the off-commissioning shall be prescribed by the competent authority.Where nuclear reactor facilities have been ceased operation for more than one year consecutively but the licensee does not report it to the competent authority for approval, it shall be deemed as the permanent cessation of operation; and the decommissioning procedures shall follow the provision of Paragraph 3 of the preceding Article.
中文原文 核子反應器設施管制法第24條
核子反應器設施之停役,經營者應檢附停役計畫,報請主管機關核准。
核子反應器設施之停役申請應備文件、審核程序及停役管理辦法,由主管機關定之。
核子反應器設施之停止運轉,未經報請主管機關核准,持續達一年以上者,視同永久停止運轉;其除役程序,依前條第三項規定。

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