Controlled Drugs Act Article 9

Only physicians, dentists, pharmacists or assistant pharmacists may dispense controlled drugs.Assistant pharmacists may dispense controlled drugs, but not including said drugs containing narcotic drugs.Physicians and dentists shall dispense controlled drugs according to the regulations set by Article 102 of the Act of Pharmaceutical Affairs.
中文原文 管制藥品管理條例第9條
管制藥品之調劑,除醫師、牙醫師、藥師或藥劑生外,不得為之。
藥劑生得調劑之管制藥品,不含麻醉藥品。
醫師、牙醫師調劑管制藥品,依藥事法第一百零二條之規定。

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