Water Act Article 19-1

Where water right holders exchange the use of approved water intake in part or in whole, the parties shall enter a water exchange contract which takes effect following the approval of authority-in-charge. However, if the duration of the agreed exchange exceeds three years, the parties shall carry out registration change according to law.
中文原文 水利法第19-1條
水權人交換使用全部或一部分引水量者,應由雙方訂定換水契約,於報經主管機關核准後生效。
但交換使用時間超過三年者,應由雙方依法辦理變更登記。

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