Act on Wildlife Conservation Article 15

Protected Wildlife which has no owner or is vagrant, or Protected Wildlife products which are ownerless shall be dealt with by the Authorities. The Authorities may commission a related agency or organization to take in, temporarily care for, administer first-aid to, protect or destroy the animals or products.
中文原文 野生動物保育法第15條
無主或流蕩之保育類野生動物及無主之保育類野生動物產製品,主管機關應逕為處理,並得委託有關機關或團體收容、暫養、救護、保管或銷毀。

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