Water Act Article 27

The acquisition, creation, transfer, alteration or extinguishments of water right shall be null and void unless duly registered pursuant to this Act.The provisions in the preceding paragraph do not apply to water rights associated with navigating the natural navigation waterway.
中文原文 水利法第27條
水權之取得、設定、移轉、變更或消滅,非依本法登記不生效力。
前項規定,於航行天然通航水道者,不適用之。

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