Public Assistance Act Article 24
The local township (city, district) offices shall bury those who die without dependents and inheritance.
中文原文 社會救助法第24條
死亡而無遺屬與遺產者，應由當地鄉（鎮、市、區）公所辦理葬埋。
English translation for reference only; the Chinese text prevails. Not legal advice.