Prison Act Article 81

A prison shall notify the successor of a deceased inmate to claim the money and items left by the inmate before a specified deadline.Where there are multiple successors, the prison is only required to notify one such individual or allow one such individual to claim the property.Where the existence of a successor or his/her address is unknown and cannot be notified, the prison shall post a public announcement and specify a deadline for collection.
中文原文 監獄行刑法第81條
受刑人死亡後遺留之金錢及物品,應限期通知其繼承人領回。
前項繼承人有數人者,監獄得僅通知其中一人或由其中一人領回。
前二項情形,因其繼承人有無或居住處所不明無法通知,應予公告並限期領回。

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