Regulations Governing the Detention of the Aliens Article 12
If a detainee is deceased or about to die of illness, his/her relatives, related persons, embassies of his/her country in the Republic of China, representative offices or authorized institutions shall be notified, unless such notification is impossible.After a detainee is deceased, the National Immigration Agency shall notify his/her relatives, related persons, embassies of his/her country in the Republic of China, representative offices or authorized institutions to deal with the funerary affairs, pick-up the remaining items of the deceased, and pay for expenses resulting from funerary affairs; however, the National Immigration Agency may directly handle the funeral affairs under the following circumstances:1. The person(s) or representatives do not take relevant actions within one (1) month after receiving written notification.2. The NIA is unable to notify or deliver written notification and the detainee has been deceased for more than one (1) month.
中文原文 外國人收容管理規則第12條
受收容人病危或死亡時，收容處所應通知其親友、關係人、其本國駐華使領館、辦事處或授權機構。
但無法通知者，不在此限。
受收容人死亡後，移民署應以書面通知其親友、本國駐華使領館、辦事處或授權機構處理善後、領回遺物，並支付喪葬費用。
但有下列情形之一者，移民署得逕行處理其喪葬事宜：
一、受通知者於書面通知送達後一個月內，未辦理相關事宜。
二、無法通知或書面通知無法送達，且受收容人死亡逾一個月。
但無法通知者，不在此限。
受收容人死亡後，移民署應以書面通知其親友、本國駐華使領館、辦事處或授權機構處理善後、領回遺物，並支付喪葬費用。
但有下列情形之一者，移民署得逕行處理其喪葬事宜：
一、受通知者於書面通知送達後一個月內，未辦理相關事宜。
二、無法通知或書面通知無法送達，且受收容人死亡逾一個月。