Physical Therapists Act Article 34

In the event that a physical therapist or physical therapy technician leases his/her license to other person for uses, his/her physical therapist or physical therapy technician certificate shall be annulled; in the event that he/she involves in criminal offenses, he/she shall be transferred to the prosecutor’s authority, which administers such an affair, for the authority’s handling in accordance with the law.
中文原文 物理治療師法第34條
物理治療師、物理治療生將其證照租借他人使用者,廢止其物理治療師或物理治療生證書;其涉及刑事責任者,並應移送該管檢察機關依法辦理。

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