Hospitals, in order to effectively allocate manpower and facilities, shall establish emergency medical services operational procedures for patients in emergency and internal coordination and command system, conduct inspection in the face of patients in emergency, and perform treatment or employ necessary measures according to the medical capacities without unreasonable delay; where the appropriate treatment cannot be performed, other appropriate measures shall be immediately taken in addition to help arrange patient referral to other appropriate medical care institution or make request for assistance from the medical and disaster command center.
Concerning the patient referral prescribed in the preceding Paragraph, the conditions, communication and coordination among hospitals across municipality and county (city) administrations, referral methods, medical care, and other matters to be complied with shall be decided by the central competent health authority.

The municipality and county (city) competent health authorities shall appoint emergency responsibility hospitals according to the emergency medical facilities and expertise available in the hospitals under each own jurisdiction.
Hospitals not appointed as emergency responsibility hospitals shall not use the title of emergency responsibility hospital.

The central competent health authority shall hold hospital emergency capacity accreditation by level; hospitals shall provide medical services according to the accreditation without unreasonable delay.
The accreditation by level standards mentioned in the preceding Paragraph shall be decided by the central competent health authority according to the types of emergency medical services.

Emergency responsibility hospitals shall carry out the following matters:
1.Providing 24 hour medical care to patients in emergency;
2.Admitting patients in emergency by means of referral between hospitals;
3.Designating attending physicians to supervise the emergency medical services carried out by the rescue personnel;
4.Providing training in emergency medical services;
5.Providing emergency medical services information pursuant to the decisions made by the central competent health authorities;
6.Providing other operations relating to emergency medical services consigned by the competent health authorities.
Regulations governing the information items, communication methods, time, and other relevant matters of emergency medical services, as prescribed in Subparagraph 5 of the preceding Paragraph, shall be decided by the central competent health authority.

Medical and disaster command center may dispatch ambulance and rescue personnel from the local hospital medical services to patients in emergency and mass casualties or assisting patient referral; hospitals shall not refuse such instruction without reasons.