Company Act Article 382

The responsible person, managerial officer of its branch office or the designated liquidator of a foreign company within the territory of the Republic of China who acts in contravention of the provisions of the two preceding articles shall be jointly liable with such foreign company in respect of the transactions done within the territory of the Republic of China or obligation contracted by its branch office.
中文原文 公司法第382條
外國公司在中華民國境內之負責人、分公司經理人或指定清算人,違反前二條規定時,對於外國公司在中華民國境內營業,或分公司所生之債務,應與該外國公司負連帶責任。

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