Enforcement Rules of the Labor Insurance Act Article 20
If the insured persons are foreigners or do not have the nationality of this country, the national identification cards referred to in these Regulations shall be replaced by the insured persons' residence permits for foreign nationals or foreign passports.
中文原文 勞工保險條例施行細則第20條
本細則關於國民身分證之規定，於外國籍被保險人，以在我國居留證明文件或外國護照替代之。