Commercial Group Act Article 22

The chairperson of directors should be of R.O.C nationality and has residence in R.O.C.At lease two thirds of the directors, supervisors, standing directors and standing supervisors are of R.O.C. nationality and have residences in R.O.C. respectively.
中文原文 商業團體法第22條
理事長應具有中華民國國籍,並在中華民國境內有住所者。
理事、監事及常務理事、常務監事,應各有三分之二以上具有中華民國國籍,並在中華民國境內有住所者。

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