Act for the Recruitment and Employment of Foreign Professionals Article 31
A national of the State who concurrently holds foreign nationality and has no household registration in the State, and who meets one of the following circumstances, is not required to apply for a permit to engage in work in the State:1. A foreign national having acquired nationality of the State by naturalization.2. Having been approved for residency by the NIA in accordance with subparagraph 1 or 4, paragraph 1 of Article 9 of the Immigration Act, and having a father or mother who is or was a national of the State residing in the Taiwan Area with household registration.A national of the State who concurrently holds foreign nationality and has no household registration in the State, except as referred to in the preceding paragraph, and who comes to the State as holder of a foreign passport to engage in professional work or to seek employment, is governed by this Act pertaining to foreign professionals.
中文原文 外國專業人才延攬及僱用法第31條
我國國民兼具外國國籍而未在我國設有戶籍，並符合下列情形之一者，在我國從事工作，得免申請工作許可：
一、外國人歸化取得我國國籍。
二、依入出國及移民法第九條第一項第一款或第四款經內政部移民署許可居留，且其父或母現為或曾為居住臺灣地區設有戶籍國民。
我國國民兼具外國國籍而未在我國設有戶籍，除前項規定外，持外國護照至我國從事專業工作或尋職者，依本法有關外國專業人才之規定辦理。
一、外國人歸化取得我國國籍。
二、依入出國及移民法第九條第一項第一款或第四款經內政部移民署許可居留，且其父或母現為或曾為居住臺灣地區設有戶籍國民。
我國國民兼具外國國籍而未在我國設有戶籍，除前項規定外，持外國護照至我國從事專業工作或尋職者，依本法有關外國專業人才之規定辦理。