Administrative Procedure Act Article 74

Where service cannot be executed in the manner prescribed by the two preceding articles, it may be effected by leaving the document for service with the local self-governing authority or police authority of the place where the service is intended to be executed, and preparing a notice of service in duplicate, one of which shall be posted on the door at the domicile, residence, business office, business establishment or workplace of the person to be served upon and the other shall be either delivered to one of his neighbors for forwarding to the person to be served upon or placed in the mailbox or at a suitable location of the place where service is intended to be executed.In the circumstance referred to in the preceding paragraph, if the service is carried out through the post office, the document for service may be left with the post office at the place where service is intended to be executed. The office with which a document is left shall keep the document in custody for three months from the date of receipt thereof.
中文原文 行政程序法第74條
送達,不能依前二條規定為之者,得將文書寄存送達地之地方自治或警察機關,並作送達通知書兩份,一份黏貼於應受送達人住居所、事務所、營業所或其就業處所門首,另一份交由鄰居轉交或置於該送達處所信箱或其他適當位置,以為送達。
前項情形,由郵政機關為送達者,得將文書寄存於送達地之郵政機關。
寄存機關自收受寄存文書之日起,應保存三個月。

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