Factory Management and Counseling Act Article 10

A factory shall apply for registration in accordance with this Act after completion of the construction, and shall not engage in manufacturing or processing before the competent authority approves the registration application. However, this does not apply to the military factories owned by the Ministry of National Defense.Where a military factory of the Ministry of National Defense has been restructured into a factory of public or private business, the registration thereof shall be completed in accordance with this Act within three (3) years from the date of restructuring.
中文原文 工廠管理輔導法第10條
工廠設廠完成後,應依本法規定申請登記,經主管機關核准登記後,始得從事物品製造、加工。
但國防部所屬軍需工廠,不在此限。
國防部所屬軍需工廠改制為公、民營事業工廠時,應於改制之日起三年內依本法規定辦理登記。

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