Household Registration Act Article 24

Any item of the household registration that does not exist afterward shall be subject to Annulment Registration, where shall also apply to the person who loses ROC nationality or citizenship of Taiwan.
中文原文 戶籍法第24條
戶籍登記事項嗣後不存在時,應為廢止之登記。
喪失中華民國國籍或臺灣地區人民身分者,亦同。

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