Detention Act Article 68

Money and items brought in by defendants, obtained by defendants in the detention center, or delivered to them by outside parties shall be inspected and kept by the detention center on behalf of the defendants. However, defendants may be permitted to use their money or items inside the detention center under the circumstance that it is deemed necessary and does not adversely affect the order or security of the detention center. The money and items may also be reclaimed by other individuals as requested by the defendant.Where an item in the preceding paragraph is perishable, dangerous or harmful, or unsuitable for storage, the detention center may notify the defendant and then destroy or discard the item or dispose it in other appropriate manners.Money kept by a detention center on behalf of defendants 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 the funds in the dedicated account specified in the preceding paragraph shall be used for improving the welfare of defendants.Regulations governing the delivery of money or items to defendants 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 羈押法第68條
被告攜帶、在所取得或外界送入之金錢及物品,經檢查後,由看守所代為保管。
但認有必要且無妨害看守所秩序或安全之虞者,得准許被告在所使用,或依被告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,看守所得通知被告後予以毀棄或為其他適當之處理。
看守所代為保管之金錢,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被告生活福利事項。
前四項被告之金錢與物品送入、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.