Self-defense Guns Control Act Article 19

The unlicensed and uninspected guns shall be confiscated by the police departments, unless their sources are legitimate and legal certifications are provided, in which case they shall be inspected for licensing or purchased in accordance with regulations. Any violation of criminal laws shall be prosecuted under the respective criminal laws.
中文原文 自衛槍枝管理條例第19條
未經申請查驗之無照槍枝,除來源正當並有合法證明者,准依規定查驗給照或收購外,餘由警察機關沒入;其觸犯刑事法律者,並依各該刑事法律處斷。

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