Immigration Act Article 50

The captain of an aircraft or a vessel, or the transport service proprietor shall be responsible for arranging transport on the day or of the earliest shift to deport passengers, sailors, or flight crew on board his aircraft, his vessel, or other means of transport, if they meet one of the following circumstances:1. Have been prohibited from entering the State pursuant to Article 7 or Paragraph 1, Article 18.2. Have made a temporary entry into the State pursuant to Paragraph 1 of Article 19.3. Have stayed for overnight lodging pursuant to Paragraph 1 of Article 20.4. Have no entry permits to enter the State pursuant to Paragraph 2 of Article 47.During the time in which the people enumerated in the Subparagraphs of the preceding Paragraph are waiting for deportation, the National Immigration Agency shall designate shelters and/or be responsible for looking after them.Except for the circumstance set forth in Subparagraph 1, the concerned transport service proprietor shall pay for the related expenses.
中文原文 入出國及移民法第50條
航空器、船舶或其他運輸工具搭載之乘客、機、船員,有下列情形之一者,機、船長或運輸業者,應負責安排當日或最近班次運輸工具,將機、船員、乘客遣送出國:
一、第七條或第十八條第一項各款規定,禁止入國。
二、依第十九條第一項規定,臨時入國。
三、依第二十條第一項規定,過夜住宿。
四、第四十七條第二項規定,未具入國許可證件。
前項各款所列之人員待遣送出國期間,由移民署指定照護處所,或負責照護。
除第一款情形外,運輸業者並應負擔相關費用。

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