The Coast Guard Act Article 11

Law:: The Coast Guard Act
Chinese:: 海岸巡防法第11條

While performing their duties to investigate crimes, the Coast Guard’s senior officers in charge, namely selected officers, captains, superintendents, customs superintendents and any other senior officers with higher ranks, shall be deemed the judicial police officers defined in Article 229 of the Code of Criminal Procedure of the Republic of China.While performing their duties to investigate crimes, the Coast Guard’s senior officers in charge, namely recommended officers, lieutenants, inspectors, senior customs officers and any other senior officers with higher ranks, with the exception of those specified in the preceding paragraph, shall be deemed the judicial police officers defined in Article 230 of the Code of Criminal Procedure of the Republic of China.While performing their duties to investigate crimes, the Coast Guard’s members, with the exception of those specified in the two preceding paragraphs, shall be deemed the judicial police constables defined in Article 231 of the Code of Criminal Procedure of the Republic of China.Any person mentioned in the three preceding paragraphs shall receive special training for judicial police before he/she is permitted to perform his/her duties of law enforcement, unless he/she belongs to the judicial police. The regulations governing training institutions, courses, withdrawal from training, appraisals, certificates and other relevant matters shall be formulated by the Ocean Affairs Council.

中文原文海岸巡防法第11條

海巡機關主管業務之簡任職、上校、警監、關務監以上人員，執行犯罪調查職務時，視同刑事訴訟法第二百二十九條之司法警察官。
前項以外海巡機關主管業務之薦任職、上尉、警正、高級關務員以上人員，執行犯罪調查職務時，視同刑事訴訟法第二百三十條之司法警察官。
前二項以外之海巡機關人員，執行犯罪調查職務時，視同刑事訴訟法第二百三十一條之司法警察。
前三項人員，除原具司法警察身分者外，須經司法警察專長訓練，始得服勤執法；其訓練機構、課程、退訓、考核、證書及其他相關事項之辦法，由海洋委員會定之。

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