The Ship Registration Law Article 54
The registrant who registers the proprietorship of a ship shall make a statement of reason and enclose documentary proof to apply for the deletion of the registration if –1. The ship is totally lost or wasted;2. The ship loses ROC nationality; or3. The ship has missed for six months, or no more can it be salvaged for repair after sinking.
中文原文 船舶登記法第54條
有左列情事之一時，所有權之登記人，應聲明事由，檢具證明文件，申請註銷登記：
一、船舶滅失或報廢時。
二、船舶喪失中華民國國籍時。
三、船舶失蹤歷六個月或沉沒不能打撈修復時。
一、船舶滅失或報廢時。
二、船舶喪失中華民國國籍時。
三、船舶失蹤歷六個月或沉沒不能打撈修復時。