The Enforcement Act of Act of Military Service System Article 8

Those accepting Ranking Officer or Non Commissioned officer education but unable to complete due to sickness and inappropriate to take Ranking Officer Service, Non Commissioned officer Service, and Standing Service shall be transferred to Substitute Services, if qualified, or exempted from service according to the law base on their physical situations.The Compulsory Reserved Ranking Officers and Non Commissioned Officers who changes physical status to Substitute Services during the period of Active Service shall be transferred to Substitute Services.
中文原文 兵役法施行法第8條
受軍官、士官教育因病未能完成應受教育,而病後體位不適於服軍官役、士官役或常備兵役者,其合於替代役體位者,轉服替代役,合於免役規定者,予以免役。
義務役預備軍官、預備士官服現役期間,因體位變更為替代役體位者,轉服替代役。

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