Law on the Territorial Sea and the Contiguous Zone of the Republic of China Article 16

All objects of a historical nature or relics found in the territorial sea and the contiguous zone of the Republic of China, while undertaking archaeological and scientific research, or other activities, shall belong to the Republic of China and may be administered by the Government in accordance with related laws and regulations.
中文原文 中華民國領海及鄰接區法第16條
於中華民國領海及鄰接區中進行考古、科學研究、或其他任何活動所發現之歷史文物或遺跡等,屬於中華民國所有,並得由中華民國政府依相關法令加以處置。

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