Cultural Heritage Preservation Act Article 76

Anyone who discovers any ownerless potential antiquity shall forthwith report the discovery to the local municipal, county or city competent authority for it to take reasonable conservation measures.
中文原文 文化資產保存法第76條
發見具古物價值之無主物,應即通知所在地直轄市、縣(市)主管機關,採取維護措施。

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