Immigration Act Article 49

The captain of an aircraft or a vessel, or the transport service proprietor stated in Paragraph 1 of the preceding Article shall report flight crew, sailors, or passengers to the National Immigration Agency if they have no passports, flight crew identification documents, seaman service books or have been involved in various illegal matters, such as being deported or denied entry by other countries or illegal entry.When an aircraft, a vessel, or any other means of transport departs from the State, its captain, or transport service proprietor shall send the National Immigration Agency a list of names of the flight crew or sailors, and passengers, who have entered the State to make a temporary stay.
中文原文 入出國及移民法第49條
前條第一項機、船長或運輸業者,對無護照、航員證或船員服務手冊及因故被他國遣返、拒絕入國或偷渡等不法事項之機、船員、乘客,亦應通報移民署。
航空器、船舶或其他運輸工具離開我國時,其機、船長或運輸業者應向移民署通報臨時入國停留之機、船員、乘客之名冊。

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