Public officials Election And Recall Act Article 72
An electee shall take office on the specified day. If an electee who was elected through a new election or a new vote fails to take office on the specified day, the term of office of the electee concerned shall still be calculated from that date.The electee specified in the preceding paragraph shall not take office if they are commissioned into the armed forces; it if the electee has already taken office, it shall be regarded as a resignation.
中文原文 公職人員選舉罷免法第72條
當選人應於規定之日就職，重行選舉或重行投票之當選人未能於規定之日就職者，其任期仍應自該規定之日起算。
前項當選人因徵集入營服役，尚未就職者，不得就職；已就職者，視同辭職。
前項當選人因徵集入營服役，尚未就職者，不得就職；已就職者，視同辭職。