The Seafarer Act Article 73

If a ship is in imminent danger, the master shall endeavor to adopt any necessary measures to save the human lives, ship and cargoes.No matter what danger occurs during navigation, the master shall not abandon the ship unless has consulted with other key seafarers. Nevertheless, the master has the right to make final decision.When the ship shall to be abandoned, the master shall endeavor to rescue the passengers, seamen, ship documents, mails, moneys and precious articles.The master, if violates the regulations stipulated in Paragraphs 1 and 2, shall be responsible for the measures adopted by him/her.
中文原文 船員法第73條
船舶有急迫危險時,船長應盡力採取必要之措施,救助人命、船舶及貨載。
船長在航行中不論遇何危險,非經諮詢各重要海員之意見,不得放棄船舶。
但船長有最後決定權。
放棄船舶時,船長應盡力將旅客、海員、船舶文書、郵件、金錢及貴重物救出。
船長違反第一項、第二項規定者,就自己所採措施負其責任。

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