The Enforcement Act of Act of Military Service System Article 42
The students,employees and unemployed men taken Active Service in the military camp or the Military Training of Standing Soldier Service in accordance with Articles 44, paragraph 1, subparagraph 1 of the Act Of Military Service System shall be governed by jointly the authorities in charge of education or labor and the central competent authority and local government according to the jurisdictions of the schools, institutions and public or private enterprises as follows while retiring,taking a rotation leave, reinstating, canceling the mobilization and completing Military Training of Standing Soldier Service:Subparagraph 1-The male recruited or mobilized shall go back and reinstate to the original schools, institutions and public or private enterprises if still exist.On the other hand, authorities in charge shall provide the allocation and guidance if the original schools, institutions and public or private enterprises do not exist anymore or unemployed men.Subparagraph 2-Students and employees shall check in on time according to the rules prescribed by the schools, institutions and public or private enterprises and shall be regarded as waiver if being over a month overdue.Subparagraph 3-The male recruited or mobilized with legal extension shall be subjected to subparagraph 1 and 2 mentioned above after completing his service.The male continuing services exceeded three years shall be allocated or guided their schooling or woking while retiring,taking a rotation leave, reinstating, canceling the mobilization according to subparagraph 1.Subparagraph 4-Servicemen may Continue education by off-duty learning or going to the cram school during the service.The regulations shall be prescribed jointly by the Ministry of National Defense and the Ministry of education.
中文原文 兵役法施行法第42條
依兵役法第四十四條第一項第一款規定，在營服役或接受常備兵役軍事訓練期間之學生與職工及原無工作者，於退伍、歸休、復員、解除召集或常備兵役軍事訓練期滿結訓時，其就學事宜由教育部主管，就業事宜由中央勞動事務主管機關主管，按其就學、就業之學校、機關及公私立事業機構等管轄關係，由有關中央主管機關及地方政府，依下列規定會同辦理之：
一、應徵、應召時之原屬學校、機關或公私立事業機構仍存在者，即依其原有學級或職位年資復學或復職；如原屬學校、機關或公私立事業機構不存在或原無工作者，應由主管機關另就其他學校、機關或公私立事業機構優先安置或輔導就學或就業。
二、就學者應依學校通知之報到期間，就業者應依機關或公私立事業機構通知之報到時間，按時報到，如無故逾期一個月者，視為自行放棄。
三、應徵、應召在營服役期滿，其依法延役者，依前二款規定辦理；其依志願留營繼續服役逾三年者，其原屬學校、機關或公私立事業機構之底缺得免保留，於其退伍、歸休、復員或解除召集時，依第一款規定，予以安置或輔導就學或就業。
四、軍人在營期間，得利用公餘入進修或補習學校就學；其實施辦法，由國防部會同教育部定之。
一、應徵、應召時之原屬學校、機關或公私立事業機構仍存在者，即依其原有學級或職位年資復學或復職；如原屬學校、機關或公私立事業機構不存在或原無工作者，應由主管機關另就其他學校、機關或公私立事業機構優先安置或輔導就學或就業。
二、就學者應依學校通知之報到期間，就業者應依機關或公私立事業機構通知之報到時間，按時報到，如無故逾期一個月者，視為自行放棄。
三、應徵、應召在營服役期滿，其依法延役者，依前二款規定辦理；其依志願留營繼續服役逾三年者，其原屬學校、機關或公私立事業機構之底缺得免保留，於其退伍、歸休、復員或解除召集時，依第一款規定，予以安置或輔導就學或就業。
四、軍人在營期間，得利用公餘入進修或補習學校就學；其實施辦法，由國防部會同教育部定之。