Controlled Drugs Act Article 11

When supplying drugs, containing ingredients of controlled drugs, designate only by physicians, pharmacists and assistant pharmacists, the supplier shall maintain a detailed record of the names, addresses of the receivers, the amount received, and the date of receipt. Transfers recorded in medical records by medical institutions are exempt from this requirement.
中文原文 管制藥品管理條例第11條
供應含管制藥品成分屬醫師、藥師、藥劑生指示藥品者,應將領受人之姓名、住址、所購品量、供應日期,詳實登錄簿冊。
但醫療機構已登載於病歷者,不在此限。

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