Factory Management and Counseling Act Article 8

A factory shall have a responsible person; a person without or with restricted legal capacity shall not be the responsible person of a factory.The responsible person of a factory shall have a residence or domicile in Taiwan.
中文原文 工廠管理輔導法第8條
工廠應置工廠負責人;無行為能力人或限制行為能力人不得為工廠負責人。
工廠負責人應在國內有住所或居所。

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