Company Act Article 386

A foreign company which, having no intention to set up a branch office to transact business within the territory of the Republic of China, has not applied for branch office registration, but designates a representative for establishing an representative's office in the territory of the Republic of China, shall file a registration application with the competent authority.If a foreign company has no intention to continuously set up the representative's office after the establishment of such office, it shall apply for nullification of the registration with the competent authority.If there is vacancy of the representative in the representative's office or the office moves to an unknown place, the competent authority shall, ex officio, order the foreign company to designate a representative or change the location of the office within a certain time limit; if the foreign company still fails to do so after expiry of the deadline date, the competent authority may nullify the registration of the representative's office.
中文原文 公司法第386條
外國公司因無意在中華民國境內設立分公司營業,未經申請分公司登記而派其代表人在中華民國境內設置辦事處者,應申請主管機關登記。
外國公司設置辦事處後,無意繼續設置者,應向主管機關申請廢止登記。
辦事處代表人缺位或辦事處他遷不明時,主管機關得依職權限期令外國公司指派或辦理所在地變更;屆期仍不指派或辦理變更者,主管機關得廢止其辦事處之登記。

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