Prison Act Article 39

Upon the death of an inmate, the inmate’s labor wage or other compensations shall be processed in accordance with Article 81 and Subparagraph 4, Paragraph 1 of Article 82. Compensations that are not collected or claimed will be transferred to the Operating Fund.
中文原文 監獄行刑法第39條
受刑人死亡時,其勞作金或補償金,經依第八十一條及第八十二條第一項第四款規定處理而未領回或申請發還者,歸入作業基金。

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