National Health Insurance Act Article 8
Any national of the Republic of China must meet one of the following requirements in order to become the beneficiary of this Insurance:1. Those who have previously subscribed to this Insurance within the last two years and have a registered domicile in Taiwan or have established a registered domicile for at least six consecutive months in the Taiwan area prior to subscription of this Insurance;2. The following individuals who have established a registered domicile in the Taiwan area at the time of becoming a subscriber:(1) Civil servants or full-time and regularly paid personnel in governmental agencies and public/private schools;(2) Employees of publicly or privately owned enterprises or institutions;(3) Employees other than the insured prescribed in the preceding two items but are otherwise employed by particular employers;(4) Newborns in the Taiwan area;(5) Spouse and offspring of government officials assigned abroad.Individuals who had previously subscribed to this Insurance and had gone abroad before this revision was promulgated on January 4, 2011, shall immediately establish residency and subscribe to this Insurance the first time they return to the country one year after the revision has been implemented. They will not be subject to the six-month restriction of Subparagraph 1 of the preceding paragraph.
中文原文 全民健康保險法第8條
具有中華民國國籍，符合下列各款資格之一者，應參加本保險為保險對象：
一、最近二年內曾有參加本保險紀錄且在臺灣地區設有戶籍，或參加本保險前六個月繼續在臺灣地區設有戶籍。
二、參加本保險時已在臺灣地區設有戶籍之下列人員：
（一）政府機關、公私立學校專任有給人員或公職人員。
（二）公民營事業、機構之受僱者。
（三）前二目被保險人以外有一定雇主之受僱者。
（四）在臺灣地區出生之新生嬰兒。
（五）因公派駐國外之政府機關人員與其配偶及子女。
曾有參加本保險紀錄而於本法中華民國一百年一月四日修正之條文施行前已出國者，於施行後一年內首次返國時，得於設籍後即參加本保險，不受前項第一款六個月之限制。
一、最近二年內曾有參加本保險紀錄且在臺灣地區設有戶籍，或參加本保險前六個月繼續在臺灣地區設有戶籍。
二、參加本保險時已在臺灣地區設有戶籍之下列人員：
（一）政府機關、公私立學校專任有給人員或公職人員。
（二）公民營事業、機構之受僱者。
（三）前二目被保險人以外有一定雇主之受僱者。
（四）在臺灣地區出生之新生嬰兒。
（五）因公派駐國外之政府機關人員與其配偶及子女。
曾有參加本保險紀錄而於本法中華民國一百年一月四日修正之條文施行前已出國者，於施行後一年內首次返國時，得於設籍後即參加本保險，不受前項第一款六個月之限制。