Immigration Act Article 89

The officers with a junior rank or its equivalent or a higher rank who work for the departments that are in charge of entry, exit, and immigration control under the National Immigration Agency are regarded as senior judicial police officers pursuant to Articles 229 and 230 of the Code of Criminal Procedure.The officers with a elementary rank or its equivalent are regarded as junior judicial police officers pursuant to Article 231 of the Code of Criminal Procedure.
中文原文 入出國及移民法第89條
移民署所屬辦理入出國及移民業務之薦任職或相當薦任職以上人員,於執行非法入出國及移民犯罪調查職務時,分別視同刑事訴訟法第二百二十九條、第二百三十條之司法警察官。
其委任職或相當委任職人員,視同刑事訴訟法第二百三十一條之司法警察。

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