Foundations Act Article 6

A foundation shall be domiciled at the place where its principal office is located and may establish any branch office upon approval by the competent authority.
中文原文 財團法人法第6條
財團法人以其主事務所所在地為住所,並得報經主管機關核准設分事務所。

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