Cultural Heritage Preservation Act Article 70
Antiquities that are confiscated or expropriated by government authorities in accordance with the laws, and those received by them from foreign governments or foreign donors shall be catalogued and delivered to the public antiquity custodian agencies (institutions) designated by the competent authorities for safekeeping.
中文原文 文化資產保存法第70條
有關機關依法沒收、沒入或收受外國交付、捐贈之文物，應列冊送交主管機關指定之公立文物保管機關（構）保管之。