Regulations for Administration of Tourist Hotel Enterprises Article 21

When discovering luggage or objects left behind by hotel guests, tourist hotels shall register the characteristics of the objects as well as the time and place of discovery, guard the objects properly, and notify the owners to reclaim such objects or send them to the owners if the tourist hotels know the owners and their addresses or report and turn the objects over to the local police authority if the owners are unknown,
中文原文 觀光旅館業管理規則第21條
觀光旅館業知有旅客遺留之行李物品,應登記其特徵及知悉時間、地點,並妥為保管,已知其所有人及住址者,通知其前來認領或送還,不知其所有人者,應報請該管警察機關處理。

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