Presidential and Vice Presidential Election and Recall Act Article 65
The electees shall take office on the day the term of office of the current president and vice president expires. Even if electees who were elected through a new election or a new vote fail to take office on the day the term of office of the current president and vice president expires, their term of office shall still be calculated from that date.
中文原文 總統副總統選舉罷免法（新840809制定）第65條
總統、副總統當選人應於現任總統、副總統任滿之日就職，重行選舉或重行投票之當選人，未能於現任總統、副總統任滿之日就職者，其任期仍應自該日起算。