Occupational Therapists Act Article 32

Any occupational therapist or occupational therapy assistant who leases or loans his/her certificate for the use of any other person shall have his/her occupational therapist certificate or occupational therapy assistant certificate cancelled. If criminal liability is involved, the occupational therapist or occupational therapy assistant shall be turned over to the prosecution authority with jurisdiction for legal action.
中文原文 職能治療師法第32條
職能治療師或職能治療生將其證照租借他人使用者,廢止其職能治療師或職能治療生證書;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.