Act on Wildlife Conservation Article 38

Whenever an Endangered or Rare and Valuable Species dies of illness or for an unknown reason, the owner or keeper shall have a veterinarian prepare an autopsy report determining the cause of death and within 30 days after death and send the autopsy report to special municipal or county (city) competent authorities for reference. If the reason for death was not a contagious disease, then any academic research institute, public or licensed private zoo, museum, wildlife owner or keeper that wishes to use the carcass to make a specimen, after approval by the Authorities, may get a veterinarian to sign a death certificate in place of an autopsy report.
中文原文 野生動物保育法第38條
瀕臨絕種及珍貴稀有野生動物因病或不明原因死亡時,所有人或占有人應請獸醫師解剖後,出具解剖書,詳細說明死亡原因,並自死亡之日起三十日內送交直轄市、縣(市)主管機關備查。
其非因傳染病死亡,而學術研究機構、公立或政府立案之私立動物園、博物館、野生動物所有人或占有人等製作標本時,經主管機關之同意,得以獸醫師簽發之死亡證明書代替死亡解剖書。

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