The Enforcement Rules of the Ship Registration Law Article 9

In the event that the whole or part of any ship's register book is lost due to the act of God, the Shipping Administration Authority shall report the number of the lost volume, page, reason of loss and the time required for resuming registrations to Ministry of Transportation and Communications (MOTC) for approval to proceed with necessary actions.
中文原文 船舶登記法施行細則第9條
各種船舶登記簿冊一部或全部因天災事變滅失時,航政主管機關應即將滅失之冊數、頁數、滅失事由及回復登記所需之期限,報請交通部核辦。

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