The Plant Variety and Plant Seed Act Article 11
A variety application filed by a foreign applicant may not be accepted if the home country of such foreign applicant is not a signatory to an international treaty or organization for protection of variety right to which the Republic of China (ROC) is a signatory, or if the home country does not conclude with the ROC a treaty or an agreement for reciprocal protection of variety rights, or if no variety protection agreement is concluded by and between organizations or institutions of the ROC and said foreign country and approved by the respective competent authorities, or if the foreign country refuses to accept variety applications filed by ROC nationals.
中文原文 植物品種及種苗法第11條
外國人所屬之國家與中華民國未共同參加品種權保護之國際條約、組織，或無相互品種權保護之條約、協定，或無由團體、機構互訂經中央主管機關核准品種權保護之協議，或對中華民國國民申請品種權保護不予受理者，其品種權之申請，得不予受理。