This Act is formulated to prevent and remediate soil and groundwater pollution, ensure the sustainable use of soil and groundwater, enhance the living environment, and protect public health.

Terms used in this Act are defined as follows:
(1) “Soil” means the natural loose medium on the surface of the earth's crust in which terrestrial biological organisms grow or live;
(2) “Groundwater” means the water that flows or stays under the surface of the land;
(3) "Sediment" means substances that settle to the bottom of a surface water body due to the force of gravity;
(4) “Soil Pollution” means the introduction into soil of substances, biological organisms or forms of energy that alters soil quality, impacts the normal use of the soil or endanger public health and the living environment;
(5) “Groundwater Pollution” means the introduction into groundwater of substances, biological organisms or forms of energy that alters groundwater quality, impacts the normal use of the groundwater or endanger public health and the living environment;
(6) "Sediment Pollution" means the introduction into sediment of substances, biological organisms or forms of energy that impacts the ecological environment of surface waters and the normal use of aquatic food or endanger public health and the living environment;
(7) “Pollutant” means a substance, biological organism or form of energy capable of causing soil or groundwater pollution;
(8) “Soil Pollution Monitoring Standards” means the prescribed pollutant concentrations at which soil pollution monitoring is required for the purpose of preventing soil pollution;
(9) “Groundwater Pollution Monitoring Standards” means the prescribed pollutant concentrations at which groundwater pollution monitoring is required for the purpose of preventing groundwater pollution;
(10) “Soil Pollution Control Standards” means the prescribed soil pollution control limits to prevent and control the deterioration of soil pollution;
(11) “Groundwater Pollution Control Standards” means the prescribed groundwater pollutant limits to prevent and control the deterioration of groundwater pollution;
(12) "Sediment Quality Indicators" means the limits for categorized management or restriction on use that have been prescribed in consideration of the special characteristics of pollution movement or biological availability and accumulation for the purpose of managing sediment quality;
(13) "Soil Pollution Remediation Goals" means the limits on pollutants set according to the purpose of the soil pollution remediation;
(14) "Groundwater Pollution Remediation Goals" means the limits on pollutants set according to the purpose of the groundwater pollution remediation;
(15) “Polluter” means a person causing soil or groundwater pollution through any of the following acts:
(A) leaking or discarding of pollutants;
(B) illegally discharging or injecting pollutant;
(C) brokering or allowing the leaking, discarding, illegal discharge or injection of pollutant;
(D) disposing pollutants against the provisions of law or regulations;
(16) "Person Potentially Responsible for Pollution" means a person who causes pollution to accumulate in the soil or groundwater resulting in soil or groundwater pollution due to the following actions:
(A)discharging, injecting, permeating of pollutants;
(B) permitting or consenting to the discharge of waste water into irrigation-drainage systems or irrigation water catchment areas;
(17) "Pollution Control Site" means a place where the source of soil or groundwater pollution has been clearly identified and the pollutants therein do not naturally exist in the environment but have resulted from scouring by water, dispersal, deposition, or irrigation causing soil or groundwater pollution that meets the control standards;
(18) “Pollution Remediation Site” means a pollution control site which has been reviewed and publicly announced by the central competent authority as such a site based on its preliminary assessment that the site is likely to seriously endanger public health and the living environment;
(19) "Interested Party of the Polluted Land" means a person who is not a polluter of the land but is a user, administrator, or owner of the land when the land is publicly announced a pollution control site or a pollution remediation site.
(20) "Pollution Control Area" means an area which has been delineated according to the scope of soil or groundwater pollution of a pollution control site or pollution remediation site.

The competent authority referred to in this Act means the Environmental Protection Administration, Executive Yuan, at the central government level, the municipal government in special municipalities and the county or city government in counties or cities.

The matters designated in this Act as the responsibility of the central competent authority are as follows:
(1) Planning, prescribing, supervising and implementing national soil, sediment and groundwater pollution prevention and remediation policies, programs and plans;
(2) Monitoring and inspecting national soil and groundwater pollution;
(3) Prescribing, deliberating and interpreting soil, sediment and groundwater pollution remediation laws and regulations;
(4) Supervising, directing and approving soil, sediment and groundwater pollution prevention, monitoring and remediation works by special municipality, county or city competent authorities;
(5) Coordinating soil, sediment and groundwater pollution remediation works involving two or more special municipalities, counties or cities;
(6) Management of the Soil and Groundwater Pollution Remediation Fund.
(7) Certification and management of soil, sediment and groundwater testing organizations;
(8) Soil, sediment and groundwater pollution prevention and remediation research, development and advocacy;
(9) International cooperation, technology exchanges and personnel training related to soil, sediment and groundwater pollution remediation;
(10) Other national soil, sediment and groundwater pollution prevention and remediation matters.

The matters designated in this Act as the responsibilities of special municipality, county and city competent authorities are as follows:
(1) Planning, drafting and implementation of soil, sediment and groundwater pollution prevention and remediation action programs and plans within its jurisdiction;
(2) Drafting and interpretation of the autonomous soil, sediment and groundwater pollution remediation laws and regulations within its jurisdiction;
(3) Implementation of soil and groundwater pollution prevention, monitoring and remediation works within its jurisdiction;
(4) Soil, sediment and groundwater pollution prevention and remediation research, development and advocacy within its jurisdiction;
(5) Special municipality, county or city soil, sediment and groundwater pollution prevention and remediation personnel training works within its jurisdiction;
(6) Other soil, sediment and groundwater pollution management, prevention and remediation matter within its jurisdiction.