Physicians Act Article 10

Physicians discontinuing or suspending operations shall submit a report to the authority issuing the practice license for its reference within 30 days of the day of discontinuing or suspending operations.The duration for the suspension mentioned in the previous paragraph is limited to 1 year. Physicians who suspend operations for over a year shall register their discontinuation of their operations within 30 days from the first day of the second year.When physicians do not register their discontinuation of their operations according to the regulations detailed in the second half of the previous paragraph, their practice license will become ineffective, and the authority issuing the practice license shall cancel the practice license.Regulations in Article 8, paragraph 1 relating to practice shall apply to physicians changing practice location or reestablishing operations.When a physician dies, their practice license shall be canceled by the issuing institution.
中文原文 醫師法第10條
醫師歇業或停業時,應自事實發生之日起三十日內報請原發執業執照機關備查。
前項停業期間,以一年為限;停業逾一年者,應於屆至日次日起三十日內辦理歇業。
醫師未依前項後段規定辦理歇業時,其原執業執照失其效力,並由原發執業執照機關註銷之。
醫師變更執業處所或復業者,準用第八條第一項關於執業之規定。
醫師死亡者,由原發執業執照機關註銷其執業執照。

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