National Pension Act Article 17

The insurance periods will not be calculated if the insured person fails to pay the insurance premium and interests payable within the deadline under Article 13 and Article 14. The insured person is not entitled to request to pay the insurance premium and interests if the delay is over 10 years. However, the insured person is still entitled to request to pay the insurance premium and interests and calculate his or her insurance periods if the cause of delay cannot be blamed on the insured person.
中文原文 國民年金法第17條
被保險人應繳納之保險費及利息,未依第十三條及第十四條規定期限繳納者,不予計入保險年資;其逾十年之部分,被保險人亦不得請求補繳。
但因不可歸責於被保險人之事由致未繳納者,仍得請求補繳及計入保險年資。

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