Medical Subsidy Regulations for Children and Youth Article 13

The competent authority of municipality, county (city) governments and the Health Insurance Administration shall assist children and juveniles in participating in National Health Insurance.
中文原文 兒童及少年醫療補助辦法第13條
兒童或少年未參加全民健康保險者,直轄市、縣(市)主管機關及健保署得予協助其參加全民健康保險。

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