Household Registration Act Article 38
In case of death due to disaster or the dead being unidentifiable, or is investigated and verified by a police department. However no one claims the dead, the police department shall notify the Household Registration Office where the domicile of the dead is registered to make the death registration.
中文原文 戶籍法第38條
因災難死亡或死亡者身分不明，經警察機關查明而無人承領時，由警察機關通知其戶籍地戶政事務所為死亡登記。