Regulations Governing Review of Applications for Reservation of Corporate Names and Business Scopes Article 5

Corporate names shall be in Chinese characters that can be found in Chinese Dictionaries compiled and published by the Ministry of Education, or the "Chinese Thesaurus," the "Collective Dictionary of Chinese Characters," the "Kang Xi Chinese Dictionary," or other commonly used Chinese dictionaries.
中文原文 公司名稱及業務預查審核準則第5條
公司名稱之登記應使用我國文字,並以教育部編訂之國語辭典或辭源、辭海、康熙或其他通用字典中所列有之文字為限。

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