Enforcement Rules of the National Health Insurance Act Article 23

If the insured referred to in Item 2 of Subparagraph 6 of Paragraph 1 of Article 10 of the Act who establish domicile at religious institutions which are registered with the authority according to the Household Registration Law may use those religious institutions or local religious associations as their group insurance applicants.
中文原文 全民健康保險法施行細則第23條
本法第十條第一項第六款第二目所定被保險人,依戶籍法規定設籍於政府登記立案之宗教機構者,得以該宗教機構或所屬當地宗教團體為投保單位。

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