Firearms, Ammunition, and Knives Control Act Article 8

1. Manufacturing, selling, or transporting standard or non-standard pen guns, gas guns, anesthesia guns, hunting rifles, air guns, or any other type of firearm capable of firing metal or bullets with lethal force as specified in subparagraph 1 of paragraph 1 of Article 4 without permission shall be punished with life imprisonment or imprisonment of not less than five years, and the offender shall be fined not more than NT$10 million.2. Transferring, renting, or lending the firearms mentioned in the preceding paragraph without permission shall be punished with imprisonment of not less than five years and a fine of not more than NT$10 million.3. Committing the crimes mentioned in the preceding two paragraphs with the intent to provide for oneself or others for criminal use shall be punished with life imprisonment or imprisonment of not less than seven years and a fine of not more than NT$10 million.4. Possessing, storing, or intending to sell and display the firearms mentioned in paragraph 1 without permission shall be punished with imprisonment of three to ten years and a fine of not more than NT$7 million.5. Attempted offenses under paragraphs 1 to 3 shall be punished.6. If the circumstances are minor, the penalty for offenses related to air guns in paragraphs 1, 2, or 4 may be reduced.
中文原文 槍砲彈藥刀械管制條例第8條
未經許可,製造、販賣或運輸制式或非制式鋼筆槍、瓦斯槍、麻醉槍、獵槍、空氣槍或第四條第一項第一款所定其他可發射金屬或子彈具有殺傷力之各式槍砲者,處無期徒刑或五年以上有期徒刑,併科新臺幣一千萬元以下罰金。
未經許可,轉讓、出租或出借前項所列槍砲者,處五年以上有期徒刑,併科新臺幣一千萬元以下罰金。
意圖供自己或他人犯罪之用,而犯前二項之罪者,處無期徒刑或七年以上有期徒刑,併科新臺幣一千萬元以下罰金。
未經許可,持有、寄藏或意圖販賣而陳列第一項所列槍砲者,處三年以上十年以下有期徒刑,併科新臺幣七百萬元以下罰金。
第一項至第三項之未遂犯罰之。
犯第一項、第二項或第四項有關空氣槍之罪,其情節輕微者,得減輕其刑。

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