Mental Health Act Article 36

If the condition of a severe patient is critical and there is an immediate danger to their life or body unless immediately given protection or access to medical treatment, the protector or family members shall take immediate emergency measures. If emergency measures cannot be taken immediately, the local competent authority may take emergency measures on their own or commission an institution, juridical person, or organization to do so.The costs of the emergency measures referred to in the preceding Paragraph shall be borne by the severe patient, spouse, first-degree blood relatives, or those who have a contractual obligation to provide care. If necessary, the local competent authority may make an advance payment.After making the payment referred to in the preceding Paragraph, the local competent authorities may issue a written administrative sanction to notify the party responsible for bearing the costs to return the amount within 60 days, along with copies of the expense documents, calculation sheets, and the application procedure through which the cost may be reduced or waived. If the party fails to return the amount within the time limits, the local competent authority may take administrative enforcement actions in accordance with the law.In cases where a patient is in critical condition, and there is an immediate danger or likelihood of danger to their life or body unless immediate protection or access to medical care is provided, provisions of the preceding three Paragraphs shall apply mutatis mutandis.The regulation governing the methods, procedures, expense bearing, conditions that expenses may be reduced or waived, and other relevant matters of the emergency measures referred to in the four preceding Paragraphs shall be established by the central competent authority.In cases where the expenses may be reduced or waived, when necessary, the review mechanism under Paragraph 5 of Article 41 of the Senior Citizens Welfare Act may be applied mutatis mutandis.
中文原文 精神衛生法第36條
嚴重病人情況危急,非立即給予保護或送醫,其生命或身體有立即之危險或有危險之虞者,保護人或家屬應即時予以緊急處置;未能即時予以緊急處置者,地方主管機關得自行或委託機構、法人或團體為之。
前項緊急處置所需費用,由嚴重病人、配偶、一親等直系血親或依契約負照顧義務者負擔;必要時,得由地方主管機關先行支付。
地方主管機關支付前項費用後,得檢具費用單據影本、計算書,及得減輕或免除之申請程序,以書面行政處分通知前項應負擔人於六十日內限期返還;屆期未返還者,得依法移送行政執行。
病人情況危急,非立即給予保護或送醫,其生命或身體有立即之危險或有危險之虞者,準用前三項之相關規定。
前四項緊急處置之方式、程序、費用負擔、得減輕或免除之條件及其他相關事項之辦法,由中央主管機關定之。
得減輕或免除之案件,必要時,準用老人福利法第四十一條第五項之機制進行審查。

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