Nationality Act Article 19
In addition to revoking the permission for naturalization under Paragraph 1 of Article 9, the Ministry of the Interior may also revoke naturalization or loss or restoration of R.O.C. nationality within two years of discovering any circumstances that do not conform with this Act. However, naturalization, loss, or restoration of R.O.C. nationality may not be revoked if more than five years have passed since it took effect.The time restriction on revocation, as described in the preceding Paragraph does not apply to persons who, per a judicial court ruling, have been found to have become naturalized R.O.C. nationals by colluding to conclude a fraudulent marriage or adoption.Before revoking naturalization or loss or restoration of nationality, the Ministry of the Interior shall convene a review panel to accord the person concerned an opportunity to state his/her views. However, this shall not apply to the revocation of approval of naturalization in any of the following circumstances:1. Under Article 2, it has been determined that the person concerned possesses R.O.C. nationality.2. It has been determined by a final ruling of a judicial court that the person concerned has become a naturalized R.O.C. national by colluding to conclude a fraudulent marriage or adoption.The review panel referred to in the preceding paragraph shall comprise representatives of competent authorities, impartial individuals, experts, and scholars selected and appointed by the Ministry of the Interior. Neither gender shall constitute less than one-third of the review panel members, and impartial persons, experts, and scholars shall not constitute less than half of the review panel members.The formation, review criteria, procedures, and other matters of the review panel referred to in Paragraph 3 shall be prescribed by the Ministry of the Interior.
中文原文 國籍法第19條
歸化、喪失或回復中華民國國籍後，除依第九條第一項規定應撤銷其歸化許可外，內政部知有與本法之規定不合情形之日起二年得予撤銷。
但自歸化、喪失或回復中華民國國籍之日起逾五年，不得撤銷。
經法院確定判決認其係通謀為虛偽結婚或收養而歸化取得中華民國國籍者，不受前項撤銷權行使期間之限制。
撤銷歸化、喪失或回復國籍處分前，內政部應召開審查會，並給予當事人陳述意見之機會。
但有下列情形之一者，撤銷其歸化許可，不在此限：
一、依第二條規定認定具有中華民國國籍。
二、經法院確定判決，係通謀為虛偽結婚或收養而歸化取得中華民國國籍。
前項審查會由內政部遴聘有關機關代表、社會公正人士及學者專家共同組成，其中任一性別不得少於三分之一，且社會公正人士及學者專家之人數不得少於二分之一。
第三項審查會之組成、審查要件、程序等事宜，由內政部定之。
但自歸化、喪失或回復中華民國國籍之日起逾五年，不得撤銷。
經法院確定判決認其係通謀為虛偽結婚或收養而歸化取得中華民國國籍者，不受前項撤銷權行使期間之限制。
撤銷歸化、喪失或回復國籍處分前，內政部應召開審查會，並給予當事人陳述意見之機會。
但有下列情形之一者，撤銷其歸化許可，不在此限：
一、依第二條規定認定具有中華民國國籍。
二、經法院確定判決，係通謀為虛偽結婚或收養而歸化取得中華民國國籍。
前項審查會由內政部遴聘有關機關代表、社會公正人士及學者專家共同組成，其中任一性別不得少於三分之一，且社會公正人士及學者專家之人數不得少於二分之一。
第三項審查會之組成、審查要件、程序等事宜，由內政部定之。