Detention Act Article 32

Upon the death of a defendant, the defendant’s labor wage or other compensations shall be handled in accordance with Article 73 and Subparagraph 4, Paragraph 1 of Article 74. Compensations that are not collected or claimed will be transferred to the Operating Fund.
中文原文 羈押法第32條
被告死亡時,其勞作金或補償金,經依第七十三條及第七十四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.