Enforcement Rules of the Overseas Compatriot Identity Certification Act Article 8

The term “males who have not completed compulsory military service of conscription age or are close to conscription age,” as stipulated in Paragraph 3, Article 4 and Paragraph 1, Article 10 of the Act, refers to males who have had household registration in the R.O.C. (TAIWAN)” and are between January 1 of the year of age sixteen and December 31 of the year of age eighteen for those approaching conscription age, and between January 1 of the year of age nineteen and December 31 of the year of age thirty six for those of conscription age, who have not fulfilled or been exempted from their compulsory military service.
中文原文 華僑身分證明條例施行細則第8條
本條例第四條第三項及第十條第一項所稱尚未履行兵役義務之接近役齡或役齡男子,指在臺曾設有戶籍,年滿十五歲之翌年一月一日起至屆滿十八歲之年十二月三十一日止之接近役齡男子,及年滿十八歲之翌年一月一日起至屆滿三十六歲之年十二月三十一日止之役齡男子,尚未履行或未免除兵役義務者。

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