Regulation Governing Organization, Mediation Procedures and Fees of Arbitration Institution Article 42

A party may, by written form, appoint agent(s) to conduct mediation.A party’s agent shall submit a power of attorney to the arbitration institution or the mediator before the mediation begins.The power of attorney, if executed overseas, shall be certified by the Republic of China (Taiwan)’s embassy, representative office, office or other institution authorized by the government in that country; otherwise it shall be certified by the local court or other notary office if there is no Republic of China (Taiwan)’s embassy, representative office, office or other institution authorized by the government in that country.
中文原文 仲裁機構組織與調解程序及費用規則第42條
當事人得以書面委任代理人進行調解。
當事人之代理人應於進行調解前向仲裁機構或調解人,提出委任書。
前項委任書,在國外作成者,應經我國駐當地使領館、代表處、辦事處或其他經政府授權之機構認證;其未設我國使領館、代表處、辦事處或經政府授權之機構者,應經當地法院或其他公證機構認證。

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