Police Duty Act Article 7

The police stations serve as duty operational units, responsible for allocating beats, as well as performing and supervising duties.The National Police Agency, Ministry of the Interior sets the standards of the establishment of police stations.When a remote beat is unavailable for joint duty with other beats, a police post can be set up and staffed with one officer to perform duties alone.
中文原文 警察勤務條例第7條
警察分駐所、派出所為勤務執行機構,負責警勤區之規劃、勤務執行及督導。
前項分駐所、派出所設置基準,由內政部警政署定之。
偏遠警勤區不能與其他警勤區聯合實施共同勤務者,得設警察駐在所,由員警單獨執行勤務。

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