Presidential and Vice Presidential Election and Recall Act Article 62

If a natural disaster or force majeure occurs prior to or on election day, or is predicted to do so, and causes any polling station or ballot counting station to be unable to conduct voting or count ballots, the special municipality or county (city) election commission shall report this to the Central Election Commission and seek approval to set an alternate date for voting and counting ballots, or the special municipality or county (city) election commission shall directly change the location of voting and ballot counting and shall report this to the Central Election Commission for future reference.If the polling stations and ballot counting stations specified in the preceding paragraph, where voting cannot be conducted or ballot counting cannot be carried out, reach a number that exceeds or is predicted to exceed one-third of the total polling stations and ballot counting stations in a special municipality or county (city), the respective election commission shall report this to the Central Election Commission and shall change the date for voting and ballot counting in the affected special municipalities or counties (cities). If voting cannot be conducted or ballot counting cannot be carried out in more than one-third of the national total of polling stations and ballot counting stations in special municipalities and counties (cities), the Central Election Commission shall directly change the date for voting and ballot counting.The date of the rescheduled voting and ballot counting shall be issued by public notice three days prior to the said date.The Central Election Commission shall determine the measures governing the handling of natural disasters or forces majeures that occur prior to election day or on the day designated for voting and ballot counting.If the election commission issues public notice of the date of the newly rescheduled election during the period designated for election campaign activities, the said period shall be prolonged until the day before the rescheduled election. However, if the length of time from the day public notice of the rescheduled election is issued until the day before the election is longer than the original period designated for election campaign activities, the new period shall be recalculated based on the day before the rescheduled election day.
中文原文 總統副總統選舉罷免法(新840809制定)第62條
選舉投票日前或投開票當日,發生或可預見將發生天災或其他不可抗力情事,致個別投開票所,不能投票或開票時,由直轄市、縣(市)選舉委員會報中央選舉委員會核准,改定投票日期;或由直轄市、縣(市)選舉委員會逕行改定投開票場所,並報中央選舉委員會備查。
前項不能投票或開票之投開票所,已達或可預見其將達各直轄市、縣(市)三分之一以上投開票所,不能投票或開票時,各該直轄市、縣(市)選舉委員會應報中央選舉委員會,改定各該直轄市、縣(市)之投開票日期;全國有三分之一以上直轄市、縣(市)投開票所,不能投票或開票時,中央選舉委員會應逕行改定投開票日期。
改定之投開票日期,應於改定之投票日三日前公告。
選舉投票日前或投開票當日發生天災或其他不可抗力情事處理辦法,由中央選舉委員會定之。
選舉委員會於候選人競選活動期間公告改定投票日期時,競選活動期間順延至新定之投票日前一日。
但改定投票日期公告日距新定之投票日前一日之期間,長於原定之競選活動期間者,依新定之投票日前一日,重新計算競選活動期間。

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