Oath Act Article 8

Civil servants specified in Article 2 shall be deemed as not assuming office if they fail to take an oath in accordance with this Act; as stipulated in Paragraph 2 of Article 3, the positions of the civil servants who fail to take an oath on an alternative date shall be deemed vacant; as stipulated in Paragraph 3 of Article 3, failure to take an oath within three months shall be deemed as resignation. However, if the causes of failing to take an oath can not be attributable to the oath takers, these regulations shall not apply.
中文原文 宣誓條例第8條
第二條公職人員不依本條例之規定宣誓者,均視同未就職。
其依第三條第二項規定,應另定日期舉行宣誓而仍未依規定宣誓者,視同缺額;依同條第三項規定先行任事而未於三個月內補行宣誓者,視同辭職。
但未依規定另行宣誓,或於三個月內補行宣誓,而其事由非可歸責於宣誓人者,不在此限。

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