Regulations for Exit of Draftees Article 16

The draftees who are exempted from conscription or prohibited from service according to laws are not subject to the Regulations herein when handling entry and exit procedures.The draftees who acquire Taiwan citizenship through naturalization, or are R.O.C.(Taiwan) nationals residing overseas, or from China, Hong Kong, or Macao without having to handle conscription in accordance with the law, shall apply with the Immigration Agency for an exit approval by submitting relevant certificates.
中文原文 役男出境處理辦法第16條
依法免役、禁役之役男辦理入出境手續,不受本辦法限制。
歸化我國國籍者、僑民、大陸地區、香港、澳門來臺役男,依法尚不須辦理徵兵處理者,應憑相關證明,向移民署申請出境核准。

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