Passport Act Article 20

Passport holders whose passport has been lost or destroyed may apply for a replacement, which will be valid for five years. However, in the event of any one of the following circumstances, relevant regulations shall apply:1. If the passport is destroyed due to a natural disaster or other special circumstances, which have been confirmed by the Competent Authority or Overseas Missions, validity shall be in accordance with Paragraph 1 of Article 11.2. If the passport that has been lost is found prior to replacement, and the original passport has remaining validity of more than five years, the replacement passport shall have the validity of the original passport.3. Provisions stipulated in Paragraph 3 of Article 21 apply.
中文原文 護照條例第20條
持照人護照遺失或滅失者,得申請補發,其效期為五年。
但有下列情形之一者,依其規定:
一、因天災、事變或其他特殊情形致護照滅失,經主管機關或駐外館處查明屬實者,其效期依第十一條第一項規定辦理。
二、護照申報遺失後於補發前尋獲,原護照所餘效期逾五年者,得依原效期補發。
三、符合第二十一條第三項規定。

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