The Plant Variety and Plant Seed Act Article 6

The right to apply for a variety and a variety right may be assigned or inherited.At the time of filing an application for a variety right, an assignee or successor shall state the breeder's name and submit supporting documents of proof concerning such assignment or inheritance.The assignment or inheritance of the right to apply for a variety or a variety right shall have no locus standi against any bona fide third party without registration.
中文原文 植物品種及種苗法第6條
品種申請權及品種權得讓與或繼承。
品種權由受讓人或繼承人申請者,應敘明育種者姓名,並附具受讓或繼承之證件。
品種申請權及品種權之讓與或繼承,非經登記,不得對抗善意第三人。

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