Enforcement Rules of the Name Act Article 4

If a person applies for a surname alteration, adoption of spouse’s surname, restoration to original surname, alteration of given or full name, resumption of traditional Indigenous full name, resumption of Chinese full name, alteration to Chinese full name, additional registration of full traditional name in Indigenous script or Romanized script, or additional registration of Romanized original foreign full name in accordance with the Act, then said person shall complete an application form, attaching the certificate (attachment exempt if the household registration record can be verified), and submit it for approval to the household registration office where the domicile is registered. For registration of a matter announced by the Ministry of the Interior and assigned by the Executive Yuan, the applicant may apply to a household registration office other than where his or her domicile is registered.Application by an R.O.C.(Taiwan) national residing overseas for the matters outlined in the preceding Paragraph shall be handled as follows:1. Where the national currently has or has had household registration in the R.O.C., the application must be approved by the Diplomatic Mission, and then transferred for approval to the household registration office where he/she most recently had such registration.2. Where the national has not had a household registration in the R.O.C., the application must be approved by a Diplomatic Mission.
中文原文 姓名條例施行細則第4條
依本條例規定申請改姓、冠姓、回復本姓、改名、更改姓名、回復傳統姓名、回復原有漢人姓名、變更為漢人姓名、傳統姓名之原住民族文字或羅馬拼音並列登記、原有外文姓名之羅馬拼音並列登記者,應填具申請書,檢附證明文件(有戶籍資料可稽者免附),向戶籍地戶政事務所申請核准。
但經內政部公告,並刊登行政院公報之指定項目,得向戶籍地以外之戶政事務所為之。
僑居國外國民辦理前項之申請,依下列規定為之:
一、在國內現有或曾設有戶籍者,由駐外館處核轉其最後戶籍地戶政事務所核准。
二、在國內未曾設有戶籍者,由駐外館處核准。

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