Civil Aviation Act Article 11

Any non-ROC aircraft purchased from a foreign country on conditional terms by ROC citizens, legal persons or government agencies pending entitlement of ownership, or any such aircraft leased from a foreign country for a period more than 6 months, may be registered as an ROC aircraft if its registration in the foreign country has been duly cancelled, provided the purchaser or lessee is responsible for operating such aircraft and employing the required personnel and equipment.The purchaser or lessee may apply to the CAA for appropriate registration. However, such registration shall not construe proof of ownership.Renewal is not required for registrations found to be in compliance with the provisions of this Article prior to the effective date of this Amendment.
中文原文 民用航空法第11條
中華民國國民、法人及政府各級機關,以附條件買賣方式自外國購買之非中華民國航空器,於完成約定條件取得所有權前或向外國承租之非中華民國航空器,租賃期間在六個月以上,且航空器之操作及人員配備均由買受人或承租人負責者,經撤銷他國之登記後,得登記為中華民國國籍。
前項之登記由買受人或承租人向民航局申請。
但其登記不得視為所有權之證明。
本法修正施行前所為之登記符合本條之規定者,無須另為登記。

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