The Enforcement Act of Act of Military Service System Article 48

The exit of Recruiting Age Male have not performed the obligation of military service shall be approved and meet the requirements as follows:Subparagraph 1-The period approved for the exit of a draftee shall not be longer than two years if the draftee is a student who has applied for the exit on the grounds of studying courses with a bachelor, master or doctor degree granted under cooperation between domestic and foreign universities.Subparagraph 2-A draftee who receives a gold metal or first prize by representing the country as a contestant in International Mathematical Olympiad (excluding Asia physics, Asia-Pacific mathematics and international science for junior high students) or US International Science & Engineering Fair and is recommended by the Ministry of Education for study overseas may exit for the study period. The age of attending school shall not exceed thirty .Subparagraph 3-The period approved for the exit of a draftee shall not be longer than one year if the draftee is a student who has applied for the exit on the grounds of taking a research project, foreign studies, performance, visit, competition event, training or field practice as assigned or recommended.Subparagraph 4-The period approved for the exit of a draftee shall not be longer than six (6) months if the draftee, though not a student, has applied to exit on the grounds of representing the nation to give a performance or to participate in a competition as assigned or recommended.Subparagraph 5-A draftee who has applied for exit on the grounds of studying abroad shall obtain the admission issued by a foreign school.Subparagraph 6-A draftee who has applied for exit on the grounds of studying in Mainland China area shall obtain the admission issued by a duly accredited university and department recognized by the Ministry of Education.Subparagraph 7-The period approved for the exit of a draftee shall not be longer than four months if the draftee has applied for the exit on grounds other than those described in the preceding 6 Subparagraphs.For any draftee who has departed from Taiwan area before reaching his conscription age or approved for the exit in Subparagraph 5 of the preceding Paragraph and has been studying abroad after the first day of January of the year he has reached the age of conscription, shall meet the following requirements, and said draftee may file an application for a re-exit, submitted together with a duly notarized certificate of study; each stay shall not be longer than three (3) months:Subparagraph 1-The draftee studying abroad is taking high school degree in an academic institute duly accredited by the regulating authorities of education in that country.Subparagraph 2-The ceiling age for overseas studies is twenty-four years old in case of taking university degree in an academic institute; twenty-seven for a master's degree; and thirty for a doctor's degree; for the purposes hereunder, the ceiling age is accountable until the thirty-first day of December in that current year of reaching the ceiling age: Provided, however, that the ceiling age may be extended for one year accordingly if the college the draftee is taking his bachelor's degree at maintains a system longer than four years; the ceiling age may be extended accordingly if the draftee continues to take his master's and/or doctor's degrees upon being conferred with the bachelor's degree; in no case may the extension for taking his doctor's degree exceed thirty-three years old.Those exit conditions described in the preceding Paragraph shall also be applicable to any draftee who departed from Taiwan area before reaching his conscription age or approved for the exit in Subparagraph 6 of Paragraph 1, has been studying in Mainland China area after the first day of January of the year reached his conscription age, and taking a bachelor’s, master’s or doctor’s degree at a duly accredited school and department recognized by the Ministry of Education. Provided, however, that the preceding Paragraph shall be applicable for the entrance or exit of any draftee who is a child of Taiwanese business persons approved to invest in Mainland China area or its employees, arrived in Mainland China area before reaching his conscription age or after the first day of January of the year reaching his conscription age, and has taken his bachelor’s, master’s or doctor’s degree at a duly accredited school by the authorities of education in Mainland China area, after reaching his conscription age. Upon filing the application, a service certificate from either of his parents shall be submitted together. The documents submitted by a draftee studying in Mainland China area shall be authenticated by the institution set up or designated, or by the private organization entrusted by the Executive Yuan.Regulations for Exit of Draftees including approving of exit, limits and condition of postponement in accordance with preceding three paragraphs shall be prescribed by the Ministry of the Interior and reported to the Executive Yuan for approval.If and when by the national defense and military purposes, the Executive Yuan may suspend stop processing all or any part of the applications for exit filed by draftees.Recruiting Age Male could not be recruited due to his failing to return to Taiwan before the expiry of the term specified for the exit without reasons shall be penalized according to Punishment Act for Violation to Military Service System.The Investigation regulations of exit of so-called Man of Approaching Service Age shall be prescribed by the Ministry of the Interior.
中文原文 兵役法施行法第48條
役齡男子尚未履行兵役義務者之出境應經核准;其申請出境之限制如下:
一、在學役男修讀國內大學與國外大學合作授予學位之課程申請出境者,最長不得逾二年。
二、代表我國參加國際競賽獲得金牌獎或一等獎,經教育部推薦出國留學者,得依其出國留學期限之規定辦理;其就學年齡不得逾三十歲。
三、在學役男因奉派或推薦出國研究、進修、表演、比賽、訪問、受訓或實習等原因申請出境者,最長不得逾一年。
四、未在學役男因奉派或推薦代表國家出國表演、比賽等原因申請出境者,最長不得逾六個月。
五、役男申請出境至國外就學者,應取得國外學校入學許可。
六、役男申請出境至大陸地區就學者,應取得教育部所採認之大陸地區大學校院正式學歷學校及科系入學許可。
七、因前六款以外原因經核准出境者,每次不得逾四個月。
役齡前出境,或前項第五款人員,於徵兵及齡之年一月一日以後在國外就學之役齡男子,應符合下列各款之規定,並得檢附經驗證之在學證明,申請再出境,其在國內停留期間,每次不得逾三個月:
一、在國外就讀當地國教育主管機關立案之高中以上學歷學校。
二、就學最高年齡,大學以下學歷者至二十四歲,研究所碩士班至二十七歲,博士班至三十歲。
但大學學制超過四年者,每增加一年,得延長就學最高年齡一年,其畢業後接續就讀碩士班、博士班者,均得順延就學最高年齡,其博士班就讀最高年齡以三十三歲為限。
以上均計算至當年十二月三十一日止。
役齡前出境,或第一項第六款人員,於徵兵及齡之年一月一日以後在大陸地區就學之役齡男子,並就讀教育部所採認之大陸正式學歷學校及科系,而修習學士、碩士或博士學位者,準用前項規定。
但經核准赴大陸地區投資之臺商及其員工之子,於役齡前或徵兵及齡之年一月一日以後赴大陸地區,並就讀當地教育主管機關立案之正式學歷學校,而修習學士、碩士或博士學位者,於屆役齡後之入出境,除應另檢附父或母任職證明外,準用前項規定。
在大陸地區就學之役齡男子,其應檢附之文件,須經行政院設立或指定之機構,或委託之民間團體驗證。
依前三項規定申請出境,其出境准許與限制事由及延期條件審核程序,由內政部擬訂處理辦法,報請行政院核定之。
基於國防軍事需要,行政院得停止辦理一部或全部役男出境。
役齡男子申請出境後,屆期無故未歸或逾期返國,致未能接受徵兵處理者,依妨害兵役治罪條例之有關規定處罰。
接近役齡男子之出境審查作業,由內政部定之。

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