The Regulations Governing Permission and Management of Guns, Ammunition, Knives and Weapons Article 32

The licenses for firearms and ammunition and the inspection certificates for harpoon guns shall be printed by the central competent authority; the permits for knives shall be printed by the municipal and county (city) police departments.The inspection of firearms and ammunition and the issuance of their license shall be implemented once every two years, commencing from January 1 of the first year of ownership. The license is valid for two years and shall be turned in for its destruction and renewal.
中文原文 槍砲彈藥刀械許可及管理辦法第32條
槍砲、彈藥執照及魚槍查驗證由中央主管機關印製;刀械許可證,由直轄市、縣(市)警察局印製。
槍砲、彈藥之查驗給照,每二年為一期,第一年一月一日開始。
執照限用二年,期滿應即繳銷,換領新照。

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