National Emblem and National Flag of the Republic of China Act Article 14
In lowering the flag to half-mast, the national flag shall first be raised to the top of the pole and then lowered to the position equivalent to 1/2 of the length of the pole. When removing the flag, the flag shall first be raised to the top of the pole again and then lowered.
中文原文 中華民國國徽國旗法第14條
下半旗時，應先將國旗升至桿頂，再下降至旗身橫長二分之一處。
降旗時，仍應升至桿頂，再行下降。
降旗時，仍應升至桿頂，再行下降。