Article 3
Foreign nationals or stateless persons who currently have domicile in the territory of the Republic of China may apply for naturalization if they:
1. have legally resided in the territory of the ROC for more than 183 days each year for at least five consecutive years;
2. are aged 20 or above and legally competent in accordance with the laws of both the ROC and their original nation;
3. have demonstrated good moral character and have no criminal record;
4. possess sufficient property or professional skills to support themselves and lead a stable life; and
5. possess basic proficiency in the national language of the ROC and basic knowledge of the rights and obligations of ROC nationals.
With regard to Subparagraph 3 of Paragraph 1, the Ministry of the Interior shall establish assessment criteria; solicit input from experts, scholars, and impartial individuals to help formulate related procedures; maintain a regular review mechanism; and formulate other relevant regulations to be observed.
With regard to Subparagraph 5 of Paragraph 1, the Ministry of the Interior shall establish assessment criteria, create tests, define conditions for test exemptions, set test fees, and formulate other standards to be observed.

Article 4
Foreign nationals or stateless persons who currently have domicile in the territory of the ROC, meet the conditions prescribed in Subparagraphs 2 to 5 of Paragraph 1 of Article 3, and have legally resided in the territory of the ROC for more than 183 days each year for at least three consecutive years, may apply for naturalization if any of the following circumstances apply:
1. If they are married to an ROC national, they are not required to meet the conditions prescribed in Subparagraph 4 of Paragraph 1 of Article 3.
2. They have divorced an ROC national due to domestic violence and have not since remarried, or their ROC spouse has died and they have not remarried and can demonstrate they remain in contact with family members of their deceased spouse. However, those who had been married to an ROC national for at least two years before his or her death are exempted from the aforementioned requirement concerning contact with family members.
3. They support their children who possess ROC nationality and who are legally incompetent or have limited legal competence, exercise rights and obligations on behalf of such children, and meet and interact in person with them.
4. They have at least one parent who is or was an ROC national.
5. They have been adopted by an ROC national.
6. They were born in the territory of the ROC.
7. They are the guardian or assistant of an ROC national.
Foreign nationals or stateless persons who are unmarried minors, whose (adoptive) father or (adoptive) mother is an ROC national, who have legally resided in the territory of the ROC for less than three years, and who do not meet the conditions prescribed in Subparagraph 2, 4, and 5 of Paragraph 1 of Article 3, may apply for naturalization.

Article 9
Foreign nationals applying for naturalization shall provide a certificate of loss of original nationality within one year from the day of approval of naturalization or from the day of reaching the age at which they may renounce nationality under the law of their original country.
Failure to submit a certificate of loss of original nationality within the prescribed period shall result in the revocation of the approval of naturalization. However, an application for a deadline extension may be filed in the event of inability to submit said certificate due to legal or administrative restrictions of their original country as verified by the Ministry of Foreign Affairs.
Foreign nationals shall not be allowed to reside in Taiwan prior to the submission of a certificate of loss of original nationality as prescribed in the preceding two paragraphs.
Foreign nationals may be exempted from submitting a certificate of loss of original nationality if any of the following circumstances apply:
1. They apply for naturalization pursuant to Article 6.
2. They are high-level professionals in the technological, economic, educational, cultural, art, sports, or other domains who have been recommended by the central competent authority, whose specialties are deemed to serve the interests of the ROC, and who have been approved through a joint review organized by the Ministry of the Interior and conducted by relevant agencies and impartial individuals.
3. They are unable to obtain a certificate of loss of original nationality for reasons not attributable to them.
Standards to define high-level professionals as referred to in Subparagraph 2 of the preceding paragraph shall be prescribed by the Ministry of the Interior.

Article 11
ROC nationals shall lose their ROC nationality, subject to approval by the Ministry of the Interior, if any of the following circumstances apply:
1.They are legally incompetent persons or persons with limited legal competence whose rights and obligations are exercised by, or who are under the guardianship of, their (adoptive) father or (adoptive) mother of foreign nationality, and who seek to acquire the nationality of their foreign (adoptive) father or (adoptive) mother and relocate with him or her to a location outside the territory of the ROC.
2. They are married to a foreign national.
3. They are competent under ROC law and voluntarily acquire the nationality of another country. Persons under assistantship must obtain approval from their assistant.
Unmarried minor children of persons who lose their ROC nationality pursuant to the preceding paragraph shall also lose their ROC nationality subject to approval by the Ministry of the Interior.

Article 19
In addition to the revocation of approval of naturalization pursuant to Paragraph 1 of Article 9, naturalization or loss or restoration of ROC nationality may also be revoked by the Ministry of the Interior within two years of discovering any circumstances that are not in conformity with this Act. However, naturalization or loss or restoration of ROC nationality may not be revoked if five or more years have passed since it took effect.
The time restriction on revocation as described in the preceding paragraph does not apply to persons who, in accordance with a ruling by a judicial court, have been found to have become naturalized ROC nationals by colluding to conclude a fraudulent marriage or adoption.
Before revoking naturalization or loss or restoration of nationality, the Ministry of the Interior shall convene a review panel to accord the person concerned an opportunity to state his or her views. However, this shall not apply to the revocation of approval of naturalization in any of the following circumstances:
1. Pursuant to Article 2, it has been determined that the person concerned possesses ROC nationality.
2. It has been determined by a final ruling of a judicial court that the person concerned has become a naturalized ROC national by colluding to conclude a fraudulent marriage or adoption.
The review panel referred to in the preceding paragraph shall be composed of representatives of competent authorities, impartial individuals, experts, and scholars, who are selected and appointed by the Ministry of the Interior. Neither gender shall constitute less than one-third of the review panel members, while impartial persons, experts, and scholars shall not constitute less than half of the review panel members.
The formation, review criteria, procedures, and other matters pertaining to the review panel referred to in Paragraph 3 shall be prescribed by the Ministry of the Interior.