The Tobacco and Alcohol Administration Act Article 8

"Responsible person," as used in this Act, means a person defined by the Company Act, the Business Registration Act, or other laws or relevant organizational charters as the person who is to assume responsibility.
中文原文 菸酒管理法第8條
本法所稱負責人,指依公司法、商業登記法或其他法律或其組織章程所定應負責之人。

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