Prison Act Article 73

Where a prison deems the request of a visit from an inmate or an individual has a reasonable cause, it may allow them to conduct the visit by telephone or other means of communication.The communication expenses in the preceding paragraph shall be borne solely by the inmate or the individual requesting a visit. However, where the inmate cannot afford the expenses and the prison deems it appropriate, the expenses may be paid by the prison.Regulations governing the criteria for visits, visitors, limits on the number of visits, means of communication, communication application procedures, time, monitoring, listening, and charges in the two preceding paragraphs, and other requirements shall be prescribed by the Ministry of Justice.
中文原文 監獄行刑法第73條
監獄認受刑人或請求接見者有相當理由時,得准其使用電話或其他通訊方式接見。
前項通訊費用,由受刑人或請求接見者自付。
但受刑人無力負擔且監獄認為適當時,得由監獄支付之。
前二項接見之條件、對象、次數之限制、通訊方式、通訊申請程序、時間、監看、聽聞、收費及其他應遵行事項之辦法,由法務部定之。

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