Civil Aviation Act Article 90

Where the damage as referred to in the preceding article is caused by an aircraft operated on lease, conditional purchase or lending, the owner and lessee, the conditional purchaser or borrower shall be jointly and severally liable. But if the said conditional purchase and lease have been registered, the lessee and purchaser shall be singly liable unless the owner is faulty for negligence.
中文原文 民用航空法第90條
航空器依租賃、附條件買賣或借貸而使用者,關於前條所生之損害,由所有人與承租人、附條件買賣買受人或借用人負連帶賠償責任。
但附條件買賣、租賃已登記,除所有人有過失外,由承租人、附條件買賣買受人單獨負責。

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