Patent Act Article 28

Priority claim under WTO membership, etc.Where an applicant has first applied for a patent in a foreign country, which reciprocally allows ROC nationals to claim patent priority, or with any member of the World Trade Organization (WTO), the applicant may claim priority in respect of a ROC patent application for the same invention if the ROC patent application for the same invention is filed within twelve (12) months after the filing date of the said first patent application.Where an applicant claims two or more priorities in respect of a patent application, the period referred to in the preceding paragraph shall be based on the earliest priority date.If a foreign applicant is a citizen of a non-member of the WTO and whose home country does not mutually recognize priority with the ROC, but the applicant has domicile or business establishment in any member of the WTO or in the territory of a reciprocal country, the applicant shall also be entitled to claim priority in accordance with the provisions set forth in Paragraph 1.For a patent application filed with priority, examination of its patentability shall be based on the priority date.
中文原文 專利法第28條
申請人就相同發明在與中華民國相互承認優先權之國家或世界貿易組織會員第一次依法申請專利,並於第一次申請專利之日後十二個月內,向中華民國申請專利者,得主張優先權。
申請人於一申請案中主張二項以上優先權時,前項期間之計算以最早之優先權日為準。
外國申請人為非世界貿易組織會員之國民且其所屬國家與中華民國無相互承認優先權者,如於世界貿易組織會員或互惠國領域內,設有住所或營業所,亦得依第一項規定主張優先權。
主張優先權者,其專利要件之審查,以優先權日為準。

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