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Different news sources give varying numbers of lives lost.
BBC state 34 known fatalities, and that this may rise.

Some reports state that the train struck a "dislodged" maintenance vehicle, others suggest maintenance equipment.

The impact was in a tunnel, but only part of the train is within the tunnel with the rest in the open.

Taiwan railways have a generally good safety record.

https://www.bbc.co.uk/news/world-asia-56612248 (https://www.bbc.co.uk/news/world-asia-56612248) Link includes pictures of the scene, which I appreciate some may consider inapropiate, but already on a publicly viewable and reputable news site.

The bereaved and injured are no doubt in our thoughts.

Slightly later reports state 34 dead, and about 70 still trapped, some of whom are seriously hurt.
These later reports also state that a truck slid down the embankment and that the train struck this obstruction.
Pictures show wrecked truck close to tunnel portal.
Train driver said to be among the dead.

It would seem that the train was derailed by striking the truck, and momentum carried it part way into the runnel.
That part of the train still in the open air does not look badly damaged, the carriages in the tunnel are reported to be badly damaged, and persons trapped in them.

The train was very crowded due to a popular religous event for which many people travel to the graves of late relatives.

Sadly, the BBC (https://www.bbc.co.uk/news/world-asia-56612248) now reports


Maybe just me ... but I've often thought of Taiwan being a small island off mainland China.  Looking to add scale around the periphery of the story ... Taiwan covers not quite twice the area of Wales, and has about eight times the population.  Long and busy trains, then, not a surprise. 

A tunnel crash is particularly bad as there's nowhere for the carriages to go other than in compression. Remember Moorgate.

Very sad.

OTC

Moorgate was the first word that came into my head when I heard this sad news.  That was horrible.

My thoughts are with all those affected by this tragedy in Taiwan.  :(

The Severn Tunnel rail accident occurred in the tunnel on 7 December 1991 was I think the last major rail tunnel accident (this does not include the 7 - 7 terrorist attacks on the Tube)

It would seem from the news the Taiwan accident that Police believe the train hit a truck which had slid down an embankment from a maintenance work site on to the tracks.