Regulations on Permission and Supervision of Legal Affairs Charitable Trusts Article 16

If the duty or task of trustee is terminated, or the trustee appointed by the will refuses or cannot accept the trust, the Ministry may comply with Article 76, Paragraph 3 of Article 36, Paragraph 2 of Article 45 and Article 46 of The Law, select a new trustee by application or ex officio.
中文原文 法務公益信託許可及監督辦法第16條
受託人職務解除或任務終了,或遺囑指定之受託人拒絕或不能接受信託者,本部得依本法第七十六條、第三十六條第三項、第四十五條第二項及第四十六條規定,因申請或依職權選任新受託人。

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