Enforcement Rules of the Labor Insurance Act Article 72

Students currently attending schools referred in Subparagraph 3 of Paragraph 1 of Article 54-2 of the Act means students who have formally registered and study in public schools, private schools which have been formally approved and registered by competent educational authorities of its accreditation or foreign schools that meet Ministry of Education recognition requirements.
中文原文 勞工保險條例施行細則第72條
本條例第五十四條之二第一項第三款所稱在學者,指具有正式學籍,並就讀於公立學校、各級主管教育行政機關核准立案之私立學校或符合教育部採認規定之國外學校。

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