Enforcement Rules of the Trademark Act Article 27

A request for division of an application for registration shall be made by filing a written request indicating how many parts will the original application be divided into and the designated goods or services to be included in each divisional application.The designated goods or services to be included in each divisional application shall not overlap or go beyond the scope of designated goods or services of the original application.Where a request for division of an application for registration was filed after the registration was accepted and before the registration was published, the Registrar Office shall proceed the division of registration after the registration fee has been paid by the applicant and the registration was published.
中文原文 商標法施行細則第27條
申請分割註冊申請案者,應備具申請書,載明分割件數及分割後各商標之指定使用商品或服務。
分割後各商標申請案之指定使用之商品或服務不得重疊,且不得超出原申請案指定之商品或服務範圍。
核准審定後註冊公告前申請分割者,商標專責機關應於申請人繳納註冊費,商標經註冊公告後,再進行商標權分割。

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