Business Registration Act Article 20

Where, after its establishment registration, a business entity fails to register any particular that should have been registered, or fails to register any changes in particulars already registered, such particulars or changes in particulars cannot be set up as a defense against any bona fide third party.The preceding paragraph shall only apply to the branch where a business branch fails to file any particular that should have been registered or fails to file any changes in particulars already registered at the place where the branch is located.
中文原文 商業登記法第20條
商業設立登記後,有應登記事項而未登記,或已登記事項有變更而未為變更之登記者,不得以其事項對抗善意第三人。
於分支機構所在地有應登記事項而未登記,或已登記事項有變更而未為變更之登記者,前項規定,僅就該分支機構適用之。

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