Copyright Act Article 60

Owners of originals of works and lawful copies of works may rent such original works or copies; provided, this shall not apply to sound recordings and computer programs.The proviso of the preceding paragraph shall not apply to copies of computer programs incorporated in products, machinery, or equipment to be legally rented, where such copies do not constitute the essential object of such rental.
中文原文 著作權法第60條
著作原件或其合法著作重製物之所有人,得出租該原件或重製物。
但錄音及電腦程式著作,不適用之。
附含於貨物、機器或設備之電腦程式著作重製物,隨同貨物、機器或設備合法出租且非該項出租之主要標的物者,不適用前項但書之規定。

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