Police Power Exercise Act Article 26
The police may as a final resort enter residences, buildings, or other places in order to protect or rescue people in imminent danger to personal life, physical safety or property loss.
中文原文 警察職權行使法第26條
警察因人民之生命、身體、財產有迫切之危害，非進入不能救護時，得進入住宅、建築物或其他處所。