The Enforcement Rules of the Immigration Act Article 41
If required documents are generated outside the State, the following regulations shall be applied:1.Documents generated overseas must be attested by R.O.C. overseas missions; if required documents are made, notarized, authenticated, or attested by foreign offices or authorized civil institutions in the State, they shall be attested by the Ministry of Foreign Affairs.2.Documents generated in the Mainland area shall be attested by an agency established or designated by the Executive Yuan or a civil organization commissioned by the Executive Yuan.3.Documents generated in Hong Kong or Macau shall be attested by an agency established or designated by the Executive Yuan or a civil organization commissioned by the Executive Yuan in Hong Kong or Macau.If documents prescribed in the previous paragraph are written in a foreign language, the National Immigration Agency shall request applicants to attach a Chinese translation attested by overseas missions or accredited by a domestic notary public.
中文原文 入出國及移民法施行細則第41條
依規定應檢附之文件係在臺灣地區以外製作者，依下列規定辦理：
一、於海外地區製作者，應經駐外館處驗證；其在國內由外國駐華使領館或其授權代表機構製作或經其公證、認證或驗證者，應經外交部複驗。
二、於大陸地區製作者，應經行政院設立或指定之機構或委託之民間團體驗證。
三、於香港或澳門製作者，應經行政院於香港或澳門設立或指定之機構或委託之民間團體驗證。
前項文件為外文者，移民署得要求申請人檢附經駐外館處驗證或國內公證人認證之中文譯本。
一、於海外地區製作者，應經駐外館處驗證；其在國內由外國駐華使領館或其授權代表機構製作或經其公證、認證或驗證者，應經外交部複驗。
二、於大陸地區製作者，應經行政院設立或指定之機構或委託之民間團體驗證。
三、於香港或澳門製作者，應經行政院於香港或澳門設立或指定之機構或委託之民間團體驗證。
前項文件為外文者，移民署得要求申請人檢附經駐外館處驗證或國內公證人認證之中文譯本。