The Plant Variety and Plant Seed Act Article 18

Where two or more persons separately file applications for a variety right with respect to the same variety, the first to file the application shall prevail. The above provision shall not apply where the priority date claimed by the latter applicant precedes the filing date of the prior applicant.If the filing date and the priority right date under the preceding Paragraph are the same date, the applicants shall be notified to reach an agreement on this issue. If the applicants fail to reach an agreement, none of these applicants shall be granted a variety right.
中文原文 植物品種及種苗法第18條
同一品種有二人以上各別提出品種權申請時,以最先提出申請者為準。
但後申請者所主張之優先權日早於先申請者之申請日時,不在此限。
前項申請日、優先權日為同日者,應通知申請人協議定之;協議不成時,均不予品種權。

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