Regulations for the Issuance and Administration of Controlled Drugs Prescription Licenses and Registration licenses Article 6

If the holder of a controlled drug prescription license dies, the FDA shall cancel the holder's controlled drug prescription license.
中文原文 管制藥品使用執照與登記證核發及管理辦法第6條
領有管制藥品使用執照者死亡,由食品藥物署註銷其管制藥品使用執照。

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