Physical Therapists Act Article 32

Any person who practices physical therapy without being qualified as a physical therapist or physical therapy technician shall be subject to punishment with imprisonment for a period up to three (3) years; they may in addition thereto, be imposed with a fine of more than NT$30,000 and less than NT$ 150,000. This Article however shall not apply to students from departments, sections or faculties related to physical therapy, who are employed as interns and practice physical therapy under the guidance of a licensed physical therapist, or graduates who, within six (6) months after obtaining graduation certificates, are employed as interns and practice physical therapy under the guidance of a licensed physical therapist.The punishment imposed on the offender set forth in the preceding Paragraph shall be increased by up to one-half (1/2) in accordance with the Criminal Law in case that the said offence results in personal death or serious personal injury.
中文原文 物理治療師法第32條
未取得物理治療師或物理治療生資格而執行物理治療業務者,處三年以下有期徒刑,得併科新臺幣三萬元以上十五萬元以下罰金。
但在物理治療師指導下實習之相關物理治療系、組、科學生或取得畢業證書日起六個月內之畢業生,不在此限。
犯前項之罪因而致人於死或重傷者,應依刑法加重其刑至二分之一。

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