Regulations Governing the Establishment and Assistance of Overseas Taiwan Schools Article 32
If a student at an Overseas Chinese School that satisfies the provisions of these Regulations returns to Taiwan for further education, their academic records and qualifications shall be considered equivalent to those of students in schools at the same level in Taiwan. A student who satisfies the provisions of the Regulations Regarding Study and Counseling Assistance for Overseas Compatriot Students in Taiwan may apply in accordance with the provisions of those regulations to return to Taiwan for further education with the status of an overseas compatriot student.
中文原文 海外臺灣學校設立及輔導辦法第32條
符合本辦法規定之海外臺灣學校學生回國就學，其學歷、資格，與我國同級學校學生相同；其符合僑生回國就學及輔導辦法之規定者，得以僑生身分依該辦法規定申請回國升學。