Immigration Act Article 39
The National Immigration Agency shall set up or designate appropriate places for the detention of aliens; the competent authority shall enact regulations that govern the procedure of detention, means of administration and other matters which must be complied with.
中文原文 入出國及移民法第39條
移民署對外國人之收容管理，應設置或指定適當處所為之；其收容程序、管理方式及其他應遵行事項之規則，由主管機關定之。