Household Registration Act Article 23

Any item of the household registration that does not exist from the beginning or is invalid from the beginning shall be subject to Revocation Registration. The revocation of loss of ROC nationality or the revocation of ROC nationality shall be applied likewise.
中文原文 戶籍法第23條
戶籍登記事項自始不存在或自始無效時,應為撤銷之登記。
撤銷中華民國國籍之喪失或撤銷中華民國國籍者,亦同。

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