I think, Yes.
Fyi
申請外籍臨時演員職之外國人資格與應備文件為何?
https://ezworktaiwan.wda.gov.tw/News_Content.aspx?n=77054B15FD1F5128&sms=2E02279676D3E77B&s=8C3D3A97AB191FE9
Added:
It may be not a work permit, but some kind of permit is needed.
I think, Yes.
Fyi
申請外籍臨時演員職之外國人資格與應備文件為何?
https://ezworktaiwan.wda.gov.tw/News_Content.aspx?n=77054B15FD1F5128&sms=2E02279676D3E77B&s=8C3D3A97AB191FE9
Added:
It may be not a work permit, but some kind of permit is needed.