The Seafarer Act Article 65

The master shall take the most advantageous measures for the ceased seafarer’s heir to dispose the personal effects left on the ship by the seafarers who died or have been missing.
中文原文 船員法第65條
在船人員死亡或失蹤時,其遺留於船上之財物,船長應以最有利於繼承人之方法處置之。

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