Act on the Prevention and Control of Infectious Animal Diseases Article 25

When animals died, or suspected of dying from infectious animal diseases in the course of sea transportation, the owners, keepers, or ship captains may sterilize the carcasses, place and facilities or take other measures as deemed necessary.
中文原文 動物傳染病防治條例第25條
航海中船舶所載運之動物罹患或疑患動物傳染病致死時,該動物屍體、場所及設備之所有人、管理人或船長,得逕行消毒或為其他必要之處置。

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