Household Registration Act Article 60

In case of initial issuance or re-issuance of National ID Card, the person concerned shall claim the card in person.In case of replacement of National ID Card, he/she shall entrust some other person with a Letter of Proxy to make the claim, except a replacement of National ID Card due to replacement of photo, when the person concerned shall claim the card in person.When the head of the household in person or by delegation conducts registration of movement for the whole household or partial household members, the applicant can simultaneously apply for the replacement of National ID Cards and is not bound by the abovementioned restriction.
中文原文 戶籍法第60條
初領或補領國民身分證,應由本人親自為之。
換領國民身分證,由本人親自或以書面委託他人為之。
但更換相片換領者,應由本人親自為之。
戶長親自或委託戶內人口辦理全戶或部分戶內人口之遷徙登記時,須同時申請戶內人口之換領國民身分證,不受前項須以書面委託他人辦理之限制。

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