Regulations for the Conscription of Naturalized Citizens and Returning R.O.C.（Taiwan） nationals residing overseas Article 2
A male of conscription age who has naturalized as a citizen of the Republic of China shall be subject to conscription one year after the day following the date of his initial household registration.
中文原文 歸化我國國籍者及歸國僑民服役辦法第2條
歸化我國國籍之役齡男子，自初設戶籍登記之翌日起，屆滿一年時，依法辦理徵兵處理。