Written by Kuei-Chih Yang. In 2018, the Puyuma Ziqiang train derailed on Taiwan Railway, and then in 2021, the Taroko overturn accident occurred again on Taiwan Railway. Two major railway accidents happened one after another within three years. Many innocent lives were lost, and the safety management of Taiwan Railway was questioned. In March 2022, the Taiwan government proposed a draft of the “Act for Establishment of State-owned Taiwan Railway Co., Ltd.” to respond to the social demands of reforming Taiwan Railways since the accidents.