Water Act Article 28

An application for water right registration shall be filed with the authorities-in-charge at the municipal or country (city) level. A registration in connection with a water source flowing through two or more counties (cities) shall be filed with the central authority-in-charge. A registration in connection with a water source flowing through two or more provinces (municipalities) shall be filed with the central authority-in-charge.For the purpose of water right registration, a water right registration book shall be in place.
中文原文 水利法第28條
水權登記,應向直轄市、縣(市)主管機關為之,水源流經二縣(市)以上者,應向中央主管機關為之;流經二省(市)以上者,應向中央主管機關為之。
主管機關辦理水權登記,應具備水權登記簿。

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