Administrative Procedure Act Article 73
If the person to be served upon is not found at the location where the service is supposed to be effected, the document for the service may be left with a person of discernment residing in the same dwelling house or his employee or the person hired for receiving mails at the place of service.The provision of the preceding paragraph shall not apply where any of the persons referred to in the preceding paragraph happens to be a person with the opposite interest in the administrative procedure. Where the person to be served upon or a person residing in the same dwelling house, or his employee or the person hired for receiving mails refuses to accept service of the document without a good cause, the service may be effected by leaving the document at the place of service.
中文原文 行政程序法第73條
於應送達處所不獲會晤應受送達人時，得將文書付與有辨別事理能力之同居人、受雇人或應送達處所之接收郵件人員。
前項規定於前項人員與應受送達人在該行政程序上利害關係相反者，不適用之。
應受送達人或其同居人、受雇人、接收郵件人員無正當理由拒絕收領文書時，得將文書留置於應送達處所，以為送達。
前項規定於前項人員與應受送達人在該行政程序上利害關係相反者，不適用之。
應受送達人或其同居人、受雇人、接收郵件人員無正當理由拒絕收領文書時，得將文書留置於應送達處所，以為送達。