Law of Extradition Article 4

Extradition shall be refused if the person whose surrender is requested for is a citizen of the Republic of China; provided, that this shall not apply if the person acquired the citizenship after the requisition for extradition is made.A citizen of the Republic of China who commits an offense specified in the provisions of Articles 2 and 3 of this Law in the territory of a foreign country shall, after the requisition for extradition made by a foreign government is refused, be referred to a court which has jurisdiction over the case for trial.
中文原文 引渡法第4條
請求引渡之人犯,為中華民國國民時,應拒絕引渡。
但該人犯取得中華民國國籍在請求引渡後者不在此限。
中華民國國民在外國領域內犯本法第二條及第三條但書所定之罪,於拒絕外國政府引渡之請求時,應即移送該管法院審理。

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