Enforcement Rules of the Labor Pension Act Article 39

In the event that a worker, his/her survivors(s), or designated person(s) reside abroad or cannot return to claim their pension payment, they may claim through power of attorney at R.O.C. embassies, consulates, representative offices abroad, or through other agencies authorized by the Ministry of Foreign Affairs (hereinafter as "overseas missions") of the Republic of China, or present personal identification documents from their country of residence to arrange for payments.The power of attorney instrument and the personal identification documents mentioned in the preceding Paragraph should include a Chinese translation to be authenticated by an overseas mission of the Republic of China. Translations that are not authenticated shall be notarized by a court or notary public of the R.O.C. However, if the power of attorney and identification documents are in English, the Chinese translation may be waived unless the Bureau of Labor Insurance deems it necessary to provide a translated version.The persons claiming for pension payments referred to in Paragraph 1 of this Article who are People of the Mainland Area and cannot claim for their pension payments in person may do so through power of attorney, which should include personal identification documents. The instrument of the power of attorney and personal identification documents shall be notarized on the mainland and confirmed by an institution approved by the R.O.C. government.
中文原文 勞工退休金條例施行細則第39條
勞工或其遺屬或指定請領人,因僑居國外,不能返國或來臺請領勞工退休金時,可由請領人擬具委託書,並檢附僑居地之我國駐外使領館、代表處、辦事處或其他外交部授權機構(以下簡稱駐外館處)或該國出具之身分證明文件,委託代領轉發。
前項委託書及身分證明文件,應包含中文譯本,送我國駐外館處驗證,中文譯本未驗證者,應由我國法院或民間公證人公證。
但委託書及身分證明文件為英文者,除勞保局認有需要外,得予免附中文譯本。
第一項請領人為大陸地區人民,無法來臺領取退休金時,得由請領人擬具委託書,並附身分證明文件委託代領轉發。
委託書及身分證明文件需經大陸公證,並經我國認可之相關機構驗證。

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