Prison Act Article 76

Money and items brought in by inmates, obtained by inmates in prison, or delivered to them by outside parties shall be inspected and kept by the prison on behalf of the inmate. However, inmates may be permitted to use their money or items inside the prison, under the circumstance that it is deemed necessary and does not adversely affect the order or security of the prison. The money and items may also be reclaimed by other individuals as requested by the inmate.Where an item in the preceding paragraph is perishable, dangerous, harmful, or unsuitable for storage, the prison may notify the inmate and destroy or discard the item or dispose it in other appropriate manners.Money kept by the prison on behalf of inmates shall be deposited in a dedicated account except for a certain amount of money which will be retained as the revolving fund.The interest accrued from funds in the dedicated account specified in the preceding paragraph shall be used for improving the welfare of inmates.Regulations governing the delivery of money or items for inmates specified in the four preceding paragraphs, inspection, registration, safekeeping, use, destruction or discarding, disposal, return, review, use of interest accrued, amount of funds retained as revolving fund, and other requirements shall be prescribed by the Ministry of Justice.
中文原文 監獄行刑法第76條
受刑人攜帶、在監取得或外界送入之金錢及物品,經檢查後,由監獄代為保管。
但認有必要且無妨害監獄秩序或安全之虞者,得准許受刑人在監使用,或依受刑人之請求交由他人領回。
前項物品屬易腐敗、有危險性、有害或不適於保管者,監獄得通知受刑人後予以毀棄或為其他適當之處理。
監獄代為保管之金錢,除酌留一定金額作為週轉金外,應設專戶管理。
前項專戶管理之金錢,其所孳生之利息統籌運用於增進受刑人生活福利事項。
前四項受刑人之金錢與物品送入、檢查、登記、保管、使用、毀棄、處理、領回、查核、孳息運用、週轉金保留額度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.