National Health Insurance Act Article 51

Expenses arising from the following service items are not covered by this Insurance:1. Medical service items on which the expenses shall be borne by each level of government according to other laws or regulations;2. Immunization and other medical services on which the expenses shall be borne by the government;3. Treatment of drug addiction, cosmetic surgery, non-post-traumatic orthodontic treatment, preventative surgery, artificial reproduction, and gender conversion surgery;4. Over-the-counter drugs and non-prescription drugs which shall be used under the guidance of a physician, pharmacist, or assistant pharmacist;5. Services provided by specially designated physicians, specially registered nurses, and professional registered nurses;6. Blood, except for the blood transfusion necessary for emergent injury or illness according to the diagnosis by the physician;7. Human-subject clinical trials;8. Hospital daycare, except for psychiatric care;9. The difference in meal costs beyond tube feeding nutrition and ward fees;10. Transportation, registration fee, and certificate for the patient;11. Dentures, artificial eyes, spectacles, hearing aids, wheelchairs, canes, and other treatment equipment not required for positive therapy;12. Other treatments and drugs as stipulated by the Insurer, reviewed by the NHIC, and promulgated by the Competent Authority.
中文原文 全民健康保險法第51條
下列項目不列入本保險給付範圍:
一、依其他法令應由各級政府負擔費用之醫療服務項目。
二、預防接種及其他由各級政府負擔費用之醫療服務項目。
三、藥癮治療、美容外科手術、非外傷治療性齒列矯正、預防性手術、人工協助生殖技術、變性手術。
四、成藥、醫師藥師藥劑生指示藥品。
五、指定醫師、特別護士及護理師。
六、血液。
但因緊急傷病經醫師診斷認為必要之輸血,不在此限。
七、人體試驗。
八、日間住院。
但精神病照護,不在此限。
九、管灌飲食以外之膳食、病房費差額。
十、病人交通、掛號、證明文件。
十一、義齒、義眼、眼鏡、助聽器、輪椅、拐杖及其他非具積極治療性之裝具。
十二、其他由保險人擬訂,經健保會審議,報主管機關核定公告之診療服務及藥物。

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