The Forestry Act Article 19

Should business collaboration among forestry practitioners become necessary, the said practitioners may organize a forestry cooperative association in accordance with the Cooperatives Act; the association shall be given guidance by the local government agency.
中文原文 森林法第19條
經營林業者,遇有合作經營之必要時,得依合作社法組織林業合作社,並由當地主管機關輔導之。

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