Organization Act of the Coast Guard Administration, Executive Yuan Article 24

CGA and its subordinate entities shall be included in the national defense system should war or other incidents occur as per order of the Executive Yuan.
中文原文 行政院海岸巡防署組織法第24條
本署及所屬機關,於戰爭或事變發生時,依行政院命令納入國防軍事作戰體系。

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