The Enforcement Act of Act of Military Service System Article 23
Conscription Regulations for Naturalized Aliens and Returning R.O.C. （Taiwan） Nationals Residing Overseas in accordance with Subparagraph 5 to Subparagraph 7 of Articles 36 of the Act of Military Service System shall be enacted by the Executive Yuan.
中文原文 兵役法施行法第23條
兵役法第三十六條第五款至第七款所定歸化我國國籍者及歸國僑民之服役辦法，由內政部定之。