The Regulations Governing Permission and Management of Guns, Ammunition, Knives and Weapons Article 13

Firearms and ammunition purchased by the agency (organization) or group after it has been permitted to make such purchase shall be stored in a metal cabinet set up at a proper place within the agency (organization) or group. The firearms and ammunition shall be separately stored and put under collective custody. The metal cabinet must be secure, with equipment for theft and fire prevention and for good ventilation.
中文原文 槍砲彈藥刀械許可及管理辦法第13條
機關(構)、團體經許可購置之槍砲、彈藥,應於其內部之適當場所,設置鐵櫃儲存。
槍砲、彈藥分開儲存、集中保管。
鐵櫃必須牢固,兼具防盜、防火及通風設備。

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