Code of Civil Procedure Article 138
Where service cannot be effectuated in accordance with the provisions of the two preceding Articles, it may be effectuated by depositing the paper with the autonomous agency or police department at the place where the service shall be effectuated. In such cases, two copies of notice of service shall be made with one copy posted on the front gate of the domicile or residence, office, place of business, or employment place of the person to be served and the other copy placed in the mailbox or any other appropriate location of the place of service.Service by deposit shall take effect ten days from the day of the deposit.The depository agency shall keep the deposited paper for two months from the day of deposit.
中文原文 民事訴訟法第138條
送達不能依前二條規定為之者，得將文書寄存送達地之自治或警察機關，並作送達通知書兩份，一份黏貼於應受送達人住居所、事務所、營業所或其就業處所門首，另一份置於該送達處所信箱或其他適當位置，以為送達。
寄存送達，自寄存之日起，經十日發生效力。
寄存之文書自寄存之日起，寄存機關應保存二個月。
寄存送達，自寄存之日起，經十日發生效力。
寄存之文書自寄存之日起，寄存機關應保存二個月。