Regulations for the Conscription of Naturalized Citizens and Returning R.O.C.(Taiwan) nationals residing overseas Article 7

A returning R.O.C.(Taiwan) nationals residing overseas male of conscription age who enters with a foreign passport shall be subject to the provisions of these Regulations.A male who originally held the status of R.O.C. (Taiwan) national residing overseas from Hong Kong or Macau shall also be subject to the provisions of these Regulations regarding returning R.O.C. (Taiwan) nationals residing overseas, provided that he meets one of the following conditions and has obtained certification from the competent overseas community affairs authority:1.He returned to the Republic of China (Taiwan) from Hong Kong before July 1, 1997, or from Macau before December 20, 1999, with the status of an R.O.C. (Taiwan) national residing overseas for the purpose of initial household registration, and has obtained permanent residency in Hong Kong or Macau.2.He was born in the Taiwan Area and had household registration, resided in Hong Kong before July 1, 1997 or in Macau before December 20, 1999 for more than four years, and obtained permanent residence in Hong Kong or Macau.
中文原文 歸化我國國籍者及歸國僑民服役辦法第7條
持外國護照入境之歸國僑民,具有役齡男子身分者,適用本辦法有關歸國僑民之規定。
原具香港、澳門僑民身分之男子,具有下列條件之一,經僑務主管機關出具證明者,適用本辦法有關歸國僑民之規定:
一、於中華民國八十六年七月一日前自香港、或於八十八年十二月二十日前自澳門以僑民身分返回國內初設戶籍登記,並取得當地永久居留資格者。
二、在臺灣地區出生並設有戶籍,於八十六年七月一日前在香港、或於八十八年十二月二十日前在澳門居住四年以上,並取得當地永久居留資格者。

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