Administrative Litigation Act Article 73

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, or place of business of the person to be served and the other copy left with his/her neighbor for delivery or placed in the mailbox or any other appropriate location of the place of service.In cases of the preceding Paragraph, if the postman is the person who effects service, the service may be effectuated by depositing the paper at a neighboring post office.Service by deposit shall take effect ten days from the day of the deposit.The depository agency or institute shall keep the deposited paper for two months from the day of deposit.
中文原文 行政訴訟法第73條
送達不能依前二條規定為之者,得將文書寄存於送達地之自治或警察機關,並作送達通知書二份,一份黏貼於應受送達人住居所、事務所或營業所門首,一份交由鄰居轉交或置於應受送達人之信箱或其他適當之處所,以為送達。
前項情形,如係以郵務人員為送達人者,得將文書寄存於附近之郵務機構。
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,寄存機關或機構應保存二個月。

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