Nationality Act Article 6

A foreign national or stateless person who has made special contributions to the R.O.C. but does not meet the requisites provided in the Subparagraphs of Paragraph 1 of Article 3 can also apply for naturalization.Permission for naturalization as prescribed in the preceding Paragraph shall be determined by the Ministry of the Interior following approval by the Executive Yuan.Applicants for naturalization as prescribed in Paragraph 1 are exempt from the fees for the nationality permit certificate.
中文原文 國籍法第6條
外國人或無國籍人,有殊勳於中華民國者,雖不具備第三條第一項各款要件,亦得申請歸化。
內政部為前項歸化之許可,應經行政院核准。
依第一項規定申請歸化者,免徵國籍許可證書規費。

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