Household Registration Act Article 61

The initial issuance, re-issuance, replacement, and national-wide replacement of the National ID Card shall be proceeded as follows:1. Initial issuance, re-issuance, and replacement of National ID Card: Apply at the Household Registration Office where the place of domicile is registered.2. Replacement: When applying for household registration which has caused changes to National ID Card information, the householder shall apply for replacement at the Household Registration Office where the place of domicile is registered; for a damaged National ID Card or replacement of photo, the applicant can apply at any Household Registration Office.For the situation stipulated in the first Paragraph above, for registration of an item announced and assigned by the central competent authority, the applicant shall apply with the Household Registration Office outside where the place of domicile is registered.
中文原文 戶籍法第61條
國民身分證之初領、補領、換領及全面換領,依下列規定辦理:
一、初領、補領或全面換領:向戶籍地戶政事務所申請。
二、換領:申請戶籍登記致國民身分證記載事項變更者,向各該申請登記之戶政事務所申請;國民身分證有毀損或更換相片之情形者,得向任一戶政事務所申請。
前項第一款所定情形,經中央主管機關公告,並刊登公報者,得向戶籍地以外之戶政事務所為之。

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