Statute Governing Issuance of R.O.C. Visas in Foreign Passports Article 6

Foreign passport holders shall enter the ROC with a valid visa. Notwithstanding this visa requirement, the Ministry of Foreign Affairs may grant visa-exempt entries or landing visas to citizens of specific countries, or in special circumstances.The eligibilities, requirements, and other related items regarding application for the aforementioned visa-exempt entries and landing visas shall be established by the Ministry of Foreign Affairs after consultation with other related agencies.
中文原文 外國護照簽證條例第6條
持外國護照者,應持憑有效之簽證來我國。
但外交部對特定國家國民,或因特殊需要,得給予免簽證待遇或准予抵我國時申請簽證。
前項免簽證及准予抵我國時申請簽證之適用對象、條件及其他相關事項,由外交部會商相關機關定之。

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