Enforcement Rules of the National Health Insurance Act Article 33

The start of the insurance coverage mentioned in Article 14 of the Act refers to 12 a.m. of the date when the term or cause stipulated in Article 8 or 9 of the Act is in effect; the termination of insurance coverage refers to 24 p.m. of the date when the term or cause stipulated in Article 13 of the Act is in effect.
中文原文 全民健康保險法施行細則第33條
本法第十四條所稱保險效力之開始,指自合於本法第八條或第九條所定條件或原因發生日之零時起算;保險效力之終止,指至合於本法第十三條所定條件或原因發生日之二十四時停止。

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