The Regulations Governing Permission and Management of Guns, Ammunition, Knives and Weapons Article 6

Schools of all levels, for the need of military training, may apply to purchase, use, transport, transfer, rent, lend, possess, store or display firearms and ammunition.The schools as prescribed in the preceding paragraph, before purchasing, transporting, transferring, renting, lending, possessing, storing or displaying the firearms and ammunition, shall submit the approval document issued by the central competent authority in charge of the business and information, such as models, catalogues, quantities and uses of the firearms and ammunition to the central competent authority to apply for permission; in casethere 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6條
各級學校因軍訓教學需要,得申請購置使用、運輸、轉讓、出租、出借、持有、寄藏或陳列軍訓用槍砲、彈藥。
前項學校於購置、運輸、轉讓、出租、出借、持有、寄藏或陳列槍砲、彈藥前,應檢附中央目的事業主管機關同意文件及槍砲、彈藥型號、型錄、數量、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.