Trademark Act Article 4

Principle of reciprocityAn application for trademark registration, filed by a national of a country other than the Republic of China (ROC), may be inadmissible if such country does not accede to any international treaty for protection of trademarks, to which the ROC accedes, or does not conclude with the ROC any treaty or agreement for reciprocal protection of trademarks, or does not admit applications for trademark registration filed by nationals of the ROC.
中文原文 商標法第4條
外國人所屬之國家,與中華民國如未共同參加保護商標之國際條約或無互相保護商標之條約、協定,或對中華民國國民申請商標註冊不予受理者,其商標註冊之申請,得不予受理。

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