State Compensation Law Article 15

The provisions of this Law shall be applicable to a foreign claimant only to the extent that the people of the Republic of China, according to a treaty, law, or custom of that foreigner's country, enjoy the same rights in that country.
中文原文 國家賠償法第15條
本法於外國人為被害人時,以依條約或其本國法令或慣例,中華民國人得在該國與該國人享受同等權利者為限,適用之。

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