The Regulations Governing Permission and Management of Guns, Ammunition, Knives and Weapons Article 25

When any person or group sells, transfers, rents, or lends the knivesin their possession, they shall apply for permission from the competent authority of the municipality or county (city) where their household is registered orthe principal business office is located, but the application shall be rejected ifthey meet one of the circumstances as prescribed in the subparagraphs of paragraph 1 of Article 8; in case that the knives are sold or transferred, the person or group shall take the approval document to the police department of the municipality or county (city) where his household is registered or its principal business office is located to registered the change within 7 days following the day when the permission is granted.
中文原文 槍砲彈藥刀械許可及管理辦法第25條
人民或團體販賣、轉讓、出租或出借持有之刀械時,應向戶籍所在地或主事務所所在地之直轄市、縣(市)主管機關申請許可,其有第八條第一項各款情形之一者,不予許可;販賣、轉讓者,應於許可之翌日起七日內,連同許可證親自持向戶籍所在地或主事務所所在地之直轄市、縣(市)警察局辦理異動登記。

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