The operation of energy business by Energy supply enterprise shall comply with the regulations governing the energy adjustment, restrictions, and prohibition stipulated by the central Competent authority.
The operation of energy business shall not be engaged in the importation, exportation, production and sale of energy products designated by the central Competent authority without approval.
The regulations governing approval in the preceding paragraph shall be stipulated by the central Competent authority and further submitted to the Legislative Yuan for enactment.

When the operation of energy business by Energy supply enterprise reaches the standard set up by the central Competent authority, the said enterprise shall proceed with the following matters in accordance with the regulations of the central Competent authority:
1. Submission of operation data.
2. Establishment of energy storage facilities.
3. Storage of security stockpile.
The enterprise which has established energy storage facilities in conformity with subsection 2 of the preceding paragraph shall be entitled to an incentive for the 2-year accelerated depreciation for the purpose of levy on the profit-seeking enterprise income tax. If the storage facilities have not been completely depreciated in 2 years, the depreciation may be made for one more year or the year-after-year depreciation according to the service life specified in Income Tax Law untill full depreciation has been made.