National Sports Act Article 20

To enhance the safety management and to protect the rights and interests of the participants, each organization, institution, school, juridical person and association should acquire permit to operate high-risk sports activities from the competent authority where such activities take place or the competent municipal or county(city)authority. The category, scale, permit of operation, dismissal and abolishment, safety facility or measure, appointment of Sports Professionals and Sports Coaches, medical hygiene, insurance, management and other regulations are to be decided by the central competent authority.The competent authority of municipals and counties(cities)may promulgate self-governing ordinances according to the regulations of the preceding paragraph.
中文原文 國民體育法第20條
為加強安全管理及維護參加者之權益,各機關、機構、學校、法人及團體辦理高風險體育活動時,應經活動場地所在主管機關或直轄市、縣(市)主管機關許可;其運動種類、規模、經營之許可、廢止與撤銷、安全設施或措施、體育專業人員、運動教練或安全人員之設置、醫療衛生、保險、管理及其他應遵行事項之辦法,由中央主管機關定之。
直轄市、縣(市)主管機關得依前項辦法規定,訂定自治法規。

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