The Law of Ships Article 61

An application shall be made by the owner of the yacht for implementing special inspection if:1. When the yacht is newly built,2. The yacht is acquired abroad,3. The hull is modified or the propeller is altered,4. The intended use or type is altered, or5. The validity of special inspection has expired.After the yacht has passed the special inspection, the shipping administration authority shall issue or renew the Certificate of Yacht, which has a valid period for 5 years. For private yachts not exceeding 24 meters in full length, however, the Certificate of Yacht has no expiry date.Non-private yacht with full length more than 24 meters manufactured domestically or imported abroad after the implementation and enactment of the provisions of the amendments to the Law on November 6,2018 ,shall be subject to special inspection during construction and examination of the Certificate of Classification issued by the ship register institute entrusted by the competent authority, or shall have the construction inspection documents during the construction and the Certificate of Classification before import.Yachts that have not been inspected during construction shall not be converted to other types of vessels.
中文原文 船舶法第61條
遊艇有下列情形之一者,其所有人應申請施行特別檢查:
一、新船建造完成後。
二、自國外輸入。
三、船身經修改或換裝推進機器。
四、變更使用目的或型式。
五、特別檢查有效期間屆滿。
遊艇經特別檢查合格後,航政機關應核發或換發遊艇證書,其有效期間,以五年為限。
但全長未滿二十四公尺之自用遊艇,其遊艇證書無期間限制。
於本法中華民國一百零七年十一月六日修正之條文施行後建造或自國外輸入全長二十四公尺以上之非自用遊艇,應施行建造中特別檢查並經主管機關委託之驗船機構檢驗入級,或應具備建造中檢驗文件與輸入前之船級證書。
未施行建造中檢查之遊艇,不得變更為其他船舶種類。

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