Police Power Exercise Act Article 22

The police shall issue an inventory of objects seized in accordance with law that states the time, place of the seizure, names of the objects seized, other necessary items, and the name of the owner, possessor, or custodian who hands over the objects. When an inventory cannot be issued under the circumstances, a record should be made of the reason and made part of the case file.Objects that are seized in accordance with law shall be sealed or labeled to ensure proper custody. When the nature of the objects makes them unsuitable to be kept by the police, other authorities or individuals may be commissioned to keep them and the owner, possessor, or custodian of the objects shall be notified. When it is necessary, the other authority or individuals commissioned to keep them may be the party who disposes it.Unless an object must be forfeited, destroyed, or sold in return for a payment, the objects described in the preceding paragraph shall not be seized for more than thirty days. If the ground for the seizure persists, the duration of seizure may be extended but the extension shall not exceed two months.
中文原文 警察職權行使法第22條
警察對於依法扣留之物,應簽發扣留物清單,載明扣留之時間、處所、扣留物之名目及其他必要之事項,交付該物之所有人、持有人或保管人;依情況無法交付清單時,應製作紀錄,並敘明理由附卷。
依法扣留之物,應加封緘或其他標示妥善保管。
因物之特性不適於由警察保管者,得委託其他機關或私人保管之,並通知所有人、持有人或保管人。
必要時,得以處分之相對人為保管人。
前項扣留之物,除依法應沒收、沒入、毀棄或應變價發還者外,期間不得逾三十日;扣留原因未消失時,得延長之,其延長期間不得逾二個月。

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