National Health Insurance Act Article 55
The following may apply for reimbursement of self-advanced medical expenses from the Insurer:1. Those within the Taiwan area who avail of medical visits from non-contracted medical care institutions due to emergency or childbirth;2. Those outside of the Taiwan area who are afflicted with special illnesses as determined by the Insurer and requiring local medical care due to unforeseen illnesses or emergency childbirth. The reimbursement amount shall not be higher than the maximum amount set by the Competent Authority;3. Those who received medical care services at contracted medical care institutions when their coverage was temporarily suspended but have already paid their insurance premium in full. Those who get medical visits in non-contracted medical care institutions shall fall under the preceding two subparagraphs;4. Those who receive treatment or who give birth in contracted medical care institutions and have to self-advance medical expenses due to it being non-attributable to the beneficiary;5. Those who have covered their own expenses according to Article 47, the annual accumulation of which has already exceeded the maximum amount set by the Competent Authority.
中文原文 全民健康保險法第55條
保險對象有下列情形之一者，得向保險人申請核退自墊醫療費用：
一、於臺灣地區內，因緊急傷病或分娩，須在非保險醫事服務機構立即就醫。
二、於臺灣地區外，因罹患保險人公告之特殊傷病、發生不可預期之緊急傷病或緊急分娩，須在當地醫事服務機構立即就醫；其核退之金額，不得高於主管機關規定之上限。
三、於保險人暫行停止給付期間，在保險醫事服務機構診療或分娩，並已繳清保險費等相關費用；其在非保險醫事服務機構就醫者，依前二款規定辦理。
四、保險對象於保險醫事服務機構診療或分娩，因不可歸責於保險對象之事由，致自墊醫療費用。
五、依第四十七條規定自行負擔之住院費用，全年累計超過主管機關所定最高金額之部分。
一、於臺灣地區內，因緊急傷病或分娩，須在非保險醫事服務機構立即就醫。
二、於臺灣地區外，因罹患保險人公告之特殊傷病、發生不可預期之緊急傷病或緊急分娩，須在當地醫事服務機構立即就醫；其核退之金額，不得高於主管機關規定之上限。
三、於保險人暫行停止給付期間，在保險醫事服務機構診療或分娩，並已繳清保險費等相關費用；其在非保險醫事服務機構就醫者，依前二款規定辦理。
四、保險對象於保險醫事服務機構診療或分娩，因不可歸責於保險對象之事由，致自墊醫療費用。
五、依第四十七條規定自行負擔之住院費用，全年累計超過主管機關所定最高金額之部分。