Animal Industry Act Article 32

Carcasses or viscera that were not inspected or were condemned after inspection shall not be cut, processed, transported, stored or sold for human consumption or with the attempt to provide it for human consumption.The owner or managerial personnel of said carcasses or viscera shall, under the instruction of Veterinary Meat Inspector or other authorized inspectors, dispose of the carcasses or viscera by incineration, rendering or other necessary measures.The carcasses or viscera mentioned in the first paragraph are assumed to be for human consumption or with the attempt to provide it for human consumption unless they are proved to be otherwise.Carcasses, viscera or their packaging containers that were inspected and passed shall be marked with the "INSPECTED AND PASSED" labelling, the slaughterhouse code and slaughter date before they are shipped out of the premises. The "PASSED" labelling and the way it is marked will be prescribed by the central competent authority.
中文原文 畜牧法第32條
未經屠宰衛生檢查或經檢查為不合格之屠體、內臟,不得供人食用或意圖供人食用而分切、加工、運輸、貯存或販賣。
前項屠體、內臟之所有人或管理人,應依屠宰衛生檢查獸醫師或檢查人員之指示,予以銷燬、化製或為其他必要之處置。
第一項之屠體、內臟,除經證明為非供人食用者外,推定為供人食用或意圖供人食用。
經檢查為合格之屠體及內臟或其包裝容器,應標明屠宰衛生檢查合格標誌、屠宰場編號及屠宰日期,始得運出屠宰場;其合格標誌及標明方法,由中央主管機關定之。

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