Nationality Act Article 8

A foreign national or stateless person who applies for naturalization byArticles 3 to 7 shall file the application with the Ministry of the Interior and acquire the the R.O.C.’ s nationality from the date of permission.
中文原文 國籍法第8條
外國人或無國籍人依第三條至第七條申請歸化者,應向內政部為之,並自許可之日起取得中華民國國籍。

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