Regulations for Administration on Human Organ Bank Article 2

Those engage in the processing or preservation of human organs (including human tissues and cells) and derivatives for the purpose of transplantation shall apply for establishment of a human organ bank (referred to as “organ bank” hereunder) in accordance with these Regulations.The preservation of reproductive cells shall be handled in accordance with the Artificial Reproduction Act.
中文原文 人體器官保存庫管理辦法第2條
以移植為目的,從事人體器官(含人體組織、細胞)及其衍生物之處理或保存,應依本辦法申請設置人體器官保存庫(以下簡稱保存庫)。
生殖細胞之保存依人工生殖法規定辦理。

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