Act on the Prevention and Control of Infectious Animal Diseases Article 12
The owners and keepers of animals shall report to the animal health inspection authorities when their animals are infected or suspected to be infected with infectious animal diseases; or when their animals die of unknown causes. If the above-mentioned situation happens in the course of transportation, the person in charge of the transportation shall report to the animal health inspection authority of the original stop. Upon receiving the report, the animal health inspection authorities shall send their animal health inspection officer to check the carcasses and give instructions on incineration, burying, disinfecting the carcasses, and other imperative treatment. When requested by the owners or keepers of animals concerned, a certificate of disposal shall be provided.The preceding Paragraph does not apply if the animals are raised by households as a subsidiary means of income and the total number of dead animals is less than 10. The animals mentioned above include chickens, turkeys, ducks, geese, and wild animals of similar breeds. When the animals die of sicknesses, the owners must dispose of the carcasses by themselves. However, in case of an epidemic, the special municipality or county (city) competent authorities may designate the name of the infectious animal disease and the animal species by district, announce at any time for the approaches taken in accordance with the preceding paragraph, and shall also report the matter to the central competent authority for verification.When the owners dispose of the carcasses by themselves according to the preceding Paragraph, incineration, burying, or disinfection must be used. Selling or the arbitrary disposal of carcasses from the death of illness is prohibited.
中文原文 動物傳染病防治條例第12條
動物所有人或管理人，於其動物因罹患或疑患動物傳染病或病因不明而死亡時，應向動物防疫機關報告；如在運輸中，應由運輸業者，向最初停止地之動物防疫機關報告。
各該動物防疫機關接到報告時，應即派遣動物防疫人員前往驗屍，並指示燒燬、掩埋、消毒及其他必要處置。
動物所有人或管理人要求時，應發給處置證明書。
屬於家庭副業之雞、火雞、鴨、鵝及其血緣相近之野生動物病死，數量在十隻以下者，其所有人得自行處理，不適用前項規定。
但如遇動物傳染病流行時，直轄市或縣（市）主管機關得分區指定動物傳染病名稱及動物種類，隨時公告依前項規定處理，並應報請中央主管機關核備。
前項自行處理，係指以燒燬、掩埋或消毒等方式為之，不得銷售或任意棄置。
各該動物防疫機關接到報告時，應即派遣動物防疫人員前往驗屍，並指示燒燬、掩埋、消毒及其他必要處置。
動物所有人或管理人要求時，應發給處置證明書。
屬於家庭副業之雞、火雞、鴨、鵝及其血緣相近之野生動物病死，數量在十隻以下者，其所有人得自行處理，不適用前項規定。
但如遇動物傳染病流行時，直轄市或縣（市）主管機關得分區指定動物傳染病名稱及動物種類，隨時公告依前項規定處理，並應報請中央主管機關核備。
前項自行處理，係指以燒燬、掩埋或消毒等方式為之，不得銷售或任意棄置。