The Enforcement Rules of the Immigration Act Article 25

The term “the concerned transport service proprietor shall pay for the related expenses,” as stated in Paragraph 2 of Article 50 of the Act, shall include accommodations, living, medical expenses, and fees paid by the competent authorities for attendance.
中文原文 入出國及移民法施行細則第25條
本法第五十條第二項所定運輸業者應負擔之相關費用,包括住宿、生活、醫療及主管機關派員照護之費用。

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