The Enforcement Rules of the Prison Act Article 40
Prisoners who lack daily necessities due to financial difficulties may ask Prisons to provide them; the supervisory authority shall establish the standards for determination of financial difficulties and the items and quantities to be provided.Prisoners with urgent needs for daily necessities may ask Prisons to provide them and Prisons may ask prisoners to return the same objects, pay prices or return the objects in other manners when the causes of urgency cease to exist.If non-disposable daily necessities are provided to multiple prisoners for use, Prisons shall exercise care to maintain hygiene and sanitation.
中文原文 監獄行刑法施行細則第40條
受刑人因經濟狀況欠佳，缺乏日常生活必需品者，得請求監獄提供之；其經濟狀況欠佳之認定基準及提供之品項、數量，由監督機關定之。
受刑人因急需日常生活必需品者，得請求監獄提供之，監獄得於其原因消滅時，指定原物、作價或其他方式返還之。
非一次性使用之日常生活必需品，如提供予不同受刑人使用，監獄應注意維持其清潔衛生。
受刑人因急需日常生活必需品者，得請求監獄提供之，監獄得於其原因消滅時，指定原物、作價或其他方式返還之。
非一次性使用之日常生活必需品，如提供予不同受刑人使用，監獄應注意維持其清潔衛生。