On July 23, the Ministry of Science and Technology issued the "Ethical Guidelines for the Research and Development of Automated Driving Technology," with the objectives of mitigating ethical risks associated with the R&D of automated driving technology and its product applications, and fostering the sector's robust development. The "Guidelines" meticulously outline the ethical standards for various types of automated driving technologies. Notably, Levels 2 and below are categorized as advanced driver assistance systems (ADAS), where human drivers remain the accountable party. Levels 3 and 4 fall under the category of conditionally autonomous driving, with the responsible entity varying by scenario, potentially either the user or the autonomous driving system. Level 5 represents fully autonomous driving, with the autonomous driving system as the primary responsible entity, except in exceptional cases where the user actively intervenes. When the autonomous driving system assumes responsibility, it is imperative to establish clear accountability for natural or legal persons in compliance with relevant laws and regulations.