Self-defense Guns Control Act Article 13

All licensed self-defense guns may be requisitioned or borrowed by special municipal or county (or county-level city) governments for public security needs. Regulations regarding the weapons subject to requisition, the period of implementation, regranting or replacement of the license, return of the firearm, compensation for damage and loss, and other related matters shall be prescribed by the Ministry of the Interior.
中文原文 自衛槍枝管理條例第13條
凡受查驗給照之自衛槍枝,直轄市、縣(市)政府因治安上之必要,得陳准徵借;其徵借對象、實施期限、補換照、發還招領、損壞、遺失補償及其他應遵行事項之辦法,由內政部定之。

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