Regulations on Permission and Supervision of Interior Business Public Welfare Trusts Article 18

When a consignee is relieved from his duty or has finished the task, or the consignee designated by a testament refuses to or can not accept the trust, the competent authority may, in accordance with the provisions of Article 76, Paragraph 3 of Article 36, Paragraph 2 of Article 45, and Article 46 of the Act, select a new consignee at the candidates’ application or according to its authority.
中文原文 內政業務公益信託許可及監督辦法第18條
受託人職務解除或任務終了,或遺囑指定之受託人拒絕或不能接受信託者,主管機關得依本法第七十六條、第三十六條第三項、第四十五條第二項及第四十六條規定,因申請或依職權選任新受託人。

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