Household Registration Act Article 19

Household Separation (Combination) Registration should be made if a household at the same address wants to separate into two or more households, or multi-households in the same household address want to combine as a household.
中文原文 戶籍法第19條
在同一戶籍地址內,不同戶間另立新戶或合併為一戶者,應為分(合)戶登記。

English translation for reference only; the Chinese text prevails. Not legal advice.