The Law of Ships Article 12

The name of a ship, to be given by the owner, shall not be identical to that of any other ship. However, this does not apply to the names of small ships that are approved before the enforcement of the amendment of this Law at November 12, 2010.
中文原文 船舶法第12條
船名,由船舶所有人自定,不得與他船船名相同。
但小船船名在本法中華民國九十九年十一月十二日修正之條文施行前經核准者,不在此限。

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