Personal Property Secured Transactions Act Article 13

The benefits and risks of the subject property of a personal property secured transaction shall be assumed and borne by the possessor of the personal property, provided that if the contract stipulates otherwise, the contract stipulations shall govern.
中文原文 動產擔保交易法第13條
動產擔保交易標的物之利益及危險,由占有人承受負擔。
但契約另有約定者,從其約定。

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