The Seafarer Act Article 60

A master shall prepare various ship documents and the relevant documents concerning passengers and cargoes carried by the ship.When the shipping administration authority, according to law, inspects the ship documents and relevant documents as provided in the preceding paragraph, the master shall submit them immediately for inspection.
中文原文 船員法第60條
船長在船舶上應置備船舶文書及有關載客載貨之各項文件。
航政機關依法查閱前項船舶文書及文件時,船長應即送驗。

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