Senior Citizens Welfare Act Article 43

When medical personnel, social workers, village (li) heads or staff, police officers, judicial personnel, or other individuals engaged in elderly welfare services become aware, during the course of their duties, of a suspected circumstance as described in Paragraph 1 of Article 41 or Article 42, they shall report it to the local competent authority.The identity of the informant shall be kept confidential.Upon receiving such reports, the competent authority shall act immediately and, if necessary, conduct a home visit and investigation. It may request assistance from the police, medical institutions, or other relevant agencies, and such agencies shall cooperate accordingly.Regulations for reporting and processing referred to in the preceding paragraph shall be prescribed by the central competent authorities.
中文原文 老人福利法第43條
醫事人員、社會工作人員、村(里)長與村(里)幹事、警察人員、司法人員及其他執行老人福利業務之相關人員,於執行職務時知悉老人有疑似第四十一條第一項或第四十二條之情況者,應通報當地直轄市、縣(市)主管機關。
前項通報人之身分資料應予保密。
直轄市、縣(市)主管機關接獲通報後,應立即處理,必要時得進行訪視調查。
進行訪視調查時,得請求警察、醫療或其他相關機關(構)協助,被請求之機關(構)應予配合。
前項通報及處理辦法,由中央主管機關定之。

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