The Regulations Governing Permission and Management of Guns, Ammunition, Knives and Weapons Article 4

Government agencies (organizations) equipped with firearms and ammunition in accordance with the law, may apply to purchase, use, transport, transfer, rent, lend, possess, store or display the firearms and ammunition.The agencies (organizations) as prescribed in the preceding paragraph, before purchasing, transporting, transferring, renting, lending, possessing, storing, or displaying the firearms and ammunition, shall submit information, such as the models, catalogues, quantities, and uses thereof, to the central competent authority to apply for permission; in case that there is an ownership change, the license shall be taken to the police department of the municipality, or county (city) where the license was originally issued to register the change within 7 days following the day when the change is permitted.
中文原文 槍砲彈藥刀械許可及管理辦法第4條
政府機關(構)依法令規定配用者,得申請購置使用、運輸、轉讓、出租、出借、持有、寄藏或陳列槍砲、彈藥。
前項機關(構)於購置、運輸、轉讓、出租、出借、持有、寄藏或陳列槍砲、彈藥前,應檢附槍砲、彈藥型號、型錄、數量及用途等資料,向中央主管機關申請許可;轉讓者,應於許可之翌日起七日內,連同執照持向原發照所在地之直轄市、縣(市)警察局辦理異動登記。

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