The Act of the Establishment of Juvenile Reformatory Schools and Enforcement of Education Article 48

A Reformatory School shall inform the parents or custodians to claim the money and articles left by deceased Students. Where the deceased Students have no parents or custodians, the closest relatives shall be informed. When there is no one available, the Reformatory School shall make an announcement.With regard to the items left behind by the deceased as referred to in the preceding paragraph, when the people who are informed refuse to claim the items or there is no one taking back after six (6) months of the notification or one (1) year of the announcement, if the items left are cash, they shall be confiscated by the National Treasury; if the items left are articles, the income after the auction shall be confiscated by the National Treasury; or if the items left have no value, they shall be discarded.
中文原文 少年矯正學校設置及教育實施通則第48條
死亡學生遺留之金錢及物品,矯正學校應通知其父母或監護人具領;其無父母或監護人者,通知其最近親屬具領。
無法通知者,應公告之。
前項遺留物,經受通知人拋棄或經通知逾六個月或公告後逾一年無人具領者,如係金錢,其所有權歸屬國庫;如係物品,得於拍賣後將其所得歸屬國庫;無價值者毀棄之。

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