Water Act Article 16

Except for circumstances provided under Article 42 hereof, non-citizen of the Republic of China may not acquire water right for the use of water, unless with special approval from the Executive Yuan through the central authority-in-charge.
中文原文 水利法第16條
非中華民國國籍人民用水,除依本法第四十二條之規定外,不得取得水權。
但經中央主管機關報請行政院核准者,不在此限。

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