Foundations Act Article 7

A charter of endowment shall be stipulated when a foundation is established. This shall not apply to a foundation which is established with property endowed by a will.If there is no will executor for a foundation established with property endowed by a will, the court may appoint a will executor upon application made by the competent authority, a prosecutor or an interested party.
中文原文 財團法人法第7條
財團法人之設立,應訂立捐助章程。
但以遺囑捐助者,不在此限。
以遺囑捐助設立財團法人者,如無遺囑執行人時,法院得依主管機關、檢察官或利害關係人之聲請,指定遺囑執行人。

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