Regulations on Permission and Supervision of Social Welfare Charitable Trusts Article 18
When the trustee is dismissed from the position or the mission ends or when the trustee designated in a will refuses or is unable to accept the trust, the competent authority can appoint a new trustee according to its authority or in response to an application by a related party or prosecutor under Article 76, Paragraph 3 of Article 36, Paragraph 2 of Article 45 and Article 46 of this Law.
中文原文 社會福利公益信託許可及監督辦法第18條
受託人職務解除或任務終了，或遺囑指定之受託人拒絕或不能接受信託者，主管機關得依本法第七十六條、第三十六條第三項、第四十五條第二項及第四十六條規定，依職權或因利害關係人、檢察官申請選任新受託人。