The Regulations Governing Permission and Management of Guns, Ammunition, Knives and Weapons Article 3

Any agency (organization), school, group, person or business that pursuant to the Act purchases, uses, manufactures, sells, transports, transfers, rents, lends, possesses, stores or displays the firearms and ammunition as prescribed in subparagraphs 1 and 2 of paragraph 1, Article 4 of the Act, shall apply to the central competent authority for permission.The National Police Agency (hereinafter referred to as the “NPA”) of the Ministry of the Interior may, after being delegated, review applications for the permission as prescribed in the preceding paragraph.Any person, group, or business that manufactures, sells, transports, transfers, rents, lends, or possesses the knives as prescribed in subparagraph 3, paragraph 1, Article 4 of the Act pursuant to these Regulations, shall apply to the municipal or county (city) competent authority for permission.The municipal or county (city) police departments may, after being delegated, review the applications for the permission as prescribed in the preceding paragraph.
中文原文 槍砲彈藥刀械許可及管理辦法第3條
機關(構)、學校、團體、人民或廠商,依本辦法規定購置使用、製造、販賣、運輸、轉讓、出租、出借、持有、寄藏或陳列本條例第四條第一項第一款、第二款所定槍砲、彈藥,應向中央主管機關申請許可。
前項許可,得委任內政部警政署(以下簡稱警政署)辦理。
人民、團體或廠商,依本辦法規定製造、販賣、運輸、轉讓、出租、出借或持有本條例第四條第一項第三款所定刀械,應向直轄市、縣(市)主管機關申請許可。
前項許可,得委任直轄市、縣(市)警察局辦理。

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