Real Estate Brokerage Management Act Article 5

After being issued a permit by the competent authority, a real estate brokerage agency shall be registered as a company or a profit-going legal person according to law. The broking agency dealing with the brokering or sales agency services of foreign property shall be registered as a company according to law.The items and necessary documents for the application of permit in the preceding paragraph are determined by the competent authority in central government.The brokerage agency shall report to the municipal or county (city) government when establishing a branch business office.
中文原文 不動產經紀業管理條例第5條
經營經紀業者,應向主管機關申請許可後,依法辦理公司或商業登記;其經營國外不動產仲介或代銷業務者,應以公司型態組織依法辦理登記為限。
前項申請許可之事項及其應備文件,由中央主管機關定之。
經紀業分設營業處所,應向直轄市或縣(市)政府申請備查。

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