The Administrative Execution Act Article 40
Entering a residence, building, or other places is only allowed when a person's life, body or property is in imminent danger and need rescue.
中文原文 行政執行法第40條
對於住宅、建築物或其他處所之進入，以人民之生命、身體、財產有迫切之危害，非進入不能救護者為限。