Fraud Crime Hazard Prevention Act Article 11

When there are amounts or virtual assets remitted (transferred) by victims into the accounts or account numbers that remain in the accounts and have been notified to be entirely suspended from transactions by the judiciary police department in accordance with the latter part of paragraph 1, or paragraph 4 of Article 9, financial institutions and businesses or personnel providing virtual asset services may return the remaining amounts or virtual assets after receiving a notification issued by the judiciary police department.The competent financial authority shall, for returning the amounts or virtual assets remaining in the accounts or account numbers as prescribed in the preceding paragraph, consult with the competent central authority and the competent legal affairs authority to establish the circumstances, ways, procedures, and the regulations governing other matters to be observed.
中文原文 詐欺犯罪危害防制條例第11條
金融機構及提供虛擬資產服務之事業或人員依第九條第一項後段或第四項司法警察機關通知暫停全部交易功能之帳戶或帳號中,有被害人匯(轉)入之款項或虛擬資產未經提領者,得依司法警察機關之通知發還帳戶或帳號內剩餘款項或虛擬資產。
前項發還帳戶或帳號內剩餘款項或虛擬資產之條件、方式、程序及其他應遵行事項之辦法,由金融主管機關會商中央主管機關及法務主管機關定之。

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