The Equalization of Land Rights Act Article 47-4

The buyer in the sales contract of pre-sale houses or newly available houses, shall neither assign nor transfer the contract by reselling to a third party after signing the contract, nor shall the buyer post an advertisement for the assignment or transfer to resell by himself/herself or on commission. Unless the assignment or transfer by reselling is made between spouses, lineal relatives by blood, or collateral relatives within the second degree of kinship, or in other cases where the central competent authority has announced that the assignment or resale may be made with the approval of the competent authority of the municipality or county (city).In accordance with the latter part of the proviso from the preceding paragraph, the number of households (buildings) that can be assigned or transferred by reselling by the buyer shall be limited to one every two years nationwide. The method of application for approval, documents to be attached, examination procedures, and other related matters shall be prescribed by the central competent authority.Those who are responsible for the sale of pre-sale houses or newly available houses shall neither agree or assist the buyer to transfer by reselling the sale contract to a third party, nor accept any commission to advertise the assignment or transfer by reselling, except as provided in the proviso of the first paragraph.The competent authority of the municipality or county (city) may request the persons referred to in the first and preceding paragraphs, that is, the buyer, the person(s) who are responsible for the sale of pre-sale houses or newly available houses, or relevant third parties, to access, obtain relevant documents, or provide explanations. The inspected person shall not evade, hinder, or refuse the inspection.
中文原文 平均地權條例第47-4條
預售屋或新建成屋買賣契約之買受人,於簽訂買賣契約後,不得讓與或轉售買賣契約與第三人,並不得自行或委託刊登讓與或轉售廣告。
但配偶、直系血親或二親等內旁系血親間之讓與或轉售;或其他中央主管機關公告得讓與或轉售之情形並經直轄市、縣(市)主管機關核准者,不在此限。
買受人依前項但書後段規定得讓與或轉售之戶(棟)數,全國每二年以一戶(棟)為限;其申請核准方式、應檢附文件、審核程序及其他相關事項之辦法,由中央主管機關定之。
銷售預售屋或新建成屋者,除第一項但書規定外,不得同意或協助買受人將買賣契約讓與或轉售第三人,並不得接受委託刊登讓與或轉售廣告。
直轄市、縣(市)主管機關得向第一項及前項之買受人、銷售預售屋或新建成屋者或相關第三人要求查詢、取閱有關文件或提出說明。
受查核者不得規避、妨礙或拒絕。

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