Copyright Act Article 18

The protection of moral rights of an author who has died or been extinguished shall be deemed to be the same as when the author was living or in existence and shall not be infringed upon by any person; provided, the act shall not constitute an infringement where it can be considered that the author's intent has not been contravened given the nature and degree of the act of exploitation, social changes, or other circumstances.
中文原文 著作權法第18條
著作人死亡或消滅者,關於其著作人格權之保護,視同生存或存續,任何人不得侵害。
但依利用行為之性質及程度、社會之變動或其他情事可認為不違反該著作人之意思者,不構成侵害。

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