Maritime Act Article 147

Where an abandonment was valid by way of acceptance or judgment, the subject matter insured is deemed to be owned by the insurer from the date on which the cause of abandonment occurred.The insured’s rights and interests on the subject matter insured shall not prejudice before the abandonment has been accepted.Measures taken by the insurer or the assured with the object of saving, protecting or recovering the subject-matter insured shall not be considered as a waiver or acceptance of abandonment.
中文原文 海商法第147條
委付經承諾或經判決為有效後,自發生委付原因之日起,保險標的物即視為保險人所有。
委付未經承諾前,被保險人對於保險標的物之一切權利不受影響。
保險人或被保險人對於保險標的物採取救助、保護或回復之各項措施,不視為已承諾或拋棄委付。

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