Regulations Governing the Permission and Management of the Export, Research & Development of Imitation Firearms Article 21

The license shall be revoked if any of the following circumstances occurs:1. The imitation firearm and its main components possessed by the owner are no longer necessary or usable.2. The owner is deceased or dissolved.3. While owning the imitation firearm and their main components, the owner is finally sentenced to imprisonment or given a more severe punishment.4. The owner is placed under guardianship or assistance and this legal status has not been revoked.5. The owner fails to register the change of address or location more than twice in the same year.6. The owner lends the imitation firearm and its main components or refuses to comply with the inspection requirement.7. The owner violates other rules and regulations that owners of imitation firearms and their main components must obey and the violation is serious.If the owner's license has been revoked, the owner shall hand in the imitation firearms and their main components and the license for cancellation to the police department where the household is registered or the organization is located.
中文原文 模擬槍許可及管理辦法第21條
持有人有下列情形之一者,廢止其執照:
一、持有之模擬槍及其主要組成零件已不需置用或毀損不堪使用。
二、死亡或團體解散。
三、持有模擬槍及其主要組成零件期間,經判處有期徒刑以上之刑確定。
四、受監護或輔助宣告,尚未撤銷。
五、未依規定辦理遷出、入異動登記,同一年度達二次以上。
六、將模擬槍及其主要組成零件出借,或拒絕配合查驗。
七、其他違反持有模擬槍及其主要組成零件應遵行事項規定,情節重大。
持有人之執照經廢止者,應將模擬槍及其主要組成零件連同執照,向戶籍所在地或團體所在地之警察局報請繳銷。

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