Enforcement Rules of the Nationality Act Article 13
An R.O.C.(Taiwan) national residing overseas who had emigrated from the R.O.C. on or before 31 December of the year when he/she turns 15 years old as referred to in the Proviso of Subparagraph 1 of Article 12 of this Act is a person who going abroad on or before 31 December of the year when he/she turns 15 years old, and whose date of emigration abroad has recorded in the household registration records.
中文原文 國籍法施行細則第13條
本法第十二條第一款但書所稱僑居國外國民，在年滿十五歲當年十二月三十一日以前遷出國外者，指僑居國外國民在年滿十五歲當年十二月三十一日以前出國，且其戶籍資料已載明遷出國外日期者。