Moving from Japan to Taiwan: Gold Card, Work Visas, Tax & NHI

Taiwan offers several distinct routes for people leaving Japan: an open work permit for qualifying professionals (the Employment Gold Card), employer-sponsored work permits, an entrepreneur visa, a digital nomad stay visa, a visitor visa reserved for Japanese retirees over age 55, and a working holiday. The route decides your right to work, your tax position, when you can join National Health Insurance (NHI) and how long you can stay. This guide maps the routes first, then tax, health insurance, housing and the steps to finish in Japan.

Overview & Eligibility Framework

Japanese nationals can enter Taiwan visa-free for up to 90 days; BOCA states that “the duration of stay starts from the day after arrival and is not extendable” (as of October 2026).¹ This is a visitor status with no right to work, and Immigration Act Article 29 prohibits activities that do not match the purpose of stay.²

Residence runs through the Alien Resident Certificate (ARC, 外僑居留證). Anyone admitted with residence permission must apply to the National Immigration Agency (NIA, 內政部移民署) within 30 days from the day after entry, unless they hold a Gold Card or another document that already works as an ARC (Immigration Act Article 22).² Address or workplace changes must be registered with the NIA within 30 days (Immigration Act Article 31).²

Several agencies share the work. The National Development Council (NDC) oversees the Act for the Recruitment and Employment of Foreign Professionals (外國專業人才延攬及僱用法, “the Act”), the NIA issues Gold Cards and ARCs, the Ministry of Labor (MOL) issues ordinary work permits, and the Bureau of Consular Affairs (BOCA) and overseas missions issue visas.³ The amended Act took effect on 1 January 2026; article numbers here follow the Ministry of Justice text, as some Gold Card Office FAQ pages still use the old numbering.⁴³⁵

Japan and Taiwan Without Diplomatic Relations: Who Does What

Japan and Taiwan have no diplomatic relations, so two private-form bodies stand in for embassies. The Japan-Taiwan Exchange Association (公益財団法人日本台湾交流協会), with offices in Taipei and Kaohsiung, is Japan’s de facto mission and receives the residence notification (Zairyu-todoke 在留届) required by Passport Act Article 16.⁶ The Taipei Economic and Cultural Representative Office in Japan (TECRO, 台北駐日経済文化代表処) is Taiwan’s de facto mission in Japan and issues visas through six offices.⁷

Consular-type help in an emergency and Tabireg registration are covered in the guide to emergency support and consular services abroad.

Route Selector

Verified headline terms for each route (as of October 2026). Routes owned by other articles are detailed there.

Route	Who it fits	Work in Taiwan?	ARC?	Initial length	NHI path	Covered in
Visa exemption	Japanese nationals visiting or scouting	No	No	90 days, not extendable¹	None	This guide
Employment Gold Card	Professionals meeting a field criterion	Yes, open work permit	Yes (the card is the ARC)	1 to 3 years; extensions up to 3 years each³	Day 1 if employed in professional work in Taiwan or insured as employer or self-employed; otherwise after 6 months³⁸	This guide
Employer work permit	Hires of a Taiwan employer	Yes, for that employer	Yes, within 30 days of entry²	Per permit (special professionals up to 5 years)³	From the first day of employment⁹	This guide
Entrepreneur visa	Founders	Running the approved startup	Yes	2 years; extensions up to 2 years each¹⁰	Article 23 exemption not confirmed; check with NHIA	This guide
Digital nomad stay visa	Remote workers for non-Taiwan clients or employers	No work for Taiwan businesses	No (stay visa)	6 months; extensions to a total of 2 years³	Outside NHI (no residence document)¹¹	Digital nomad visas article
Visitor visa for Japanese retirees	Japanese nationals over age 55	No	No	180-day stays per visit; 6-month or 1-year multiple entry¹²	Outside NHI (no residence document)¹¹	This guide
Working holiday	Japanese nationals aged 18 to 30	Incidental to holiday	No (stay visa)	180 days; one extension to 1 year from entry¹³	Outside NHI; travel insurance required¹³	Working holiday article
Dependants of a Gold Card holder	Spouse, minor children, disabled adult children	Spouse may apply for own work permit³	Yes	Linked to principal³	Follows the principal’s NHI path³	This guide
Job-seeking visa	Professionals searching in Taiwan	No	No	6-month stay in total; not again for 3 years³	None	This guide
Student	Degree or language study	See study abroad articles	See study abroad articles	Per course	Not covered here	Study abroad articles

Japan and Taiwan in Numbers: Community, Proximity and Context

MOFA counted 21,755 Japanese nationals in Taiwan as of 1 October 2025, up 0.3% on the year but down 10.0% between 2021 and 2025 (as of October 2026).¹⁴ MEXT’s 2023 statistics rank Taiwan as the second destination for degree-seeking and long-term Japanese students, at 9,888 (up 35.0%).¹⁵ The wider picture is in the Japan outbound statistics article.

Plan for administration in English or Chinese: the Gold Card Office, for example, requires translations of documents in other languages.¹⁶ The Exchange Association’s hospital list (as of September 2024) marks only some hospitals as having Japanese-speaking staff; the article on Japanese-language support services for retirees summarises it.⁶

The Taiwan Employment Gold Card: Fields, Criteria and Application

What the Gold Card Is

The Employment Gold Card (就業金卡) combines a work permit, resident visa, ARC and re-entry permit for “foreign special professionals” (外國特定專業人才) who intend to do professional work (Article 9 of the Act).³ You apply directly to the NIA, no employer sponsor is needed, and the card is valid for 1 to 3 years, extendable by up to 3 years at a time if the conditions are still met.³¹⁶ If you still need to stay when it expires, Article 17 of the Act allows a 6-month residence extension, renewable once.³

Qualifying Fields (Not Tiers)

Eligibility is defined by field, not by tier. Article 4 of the Act names 12 fields: science and technology, digital, economy, education, culture and arts, sports, finance, law, architecture and design, national defence, environment, and biotechnology.³ Each has its own competent authority (for example the Ministry of Digital Affairs for digital and the Financial Supervisory Commission for finance), and an application is filed under one field and one criterion only, except in Architecture (as of October 2026).¹⁷

A salary route exists only in some fields. The Gold Card Office says a monthly salary of NT$160,000 “can be an application route, but this is limited to specific fields and subfields”, measured over any year within the 3 years before applying (as of October 2026).¹⁸ Only income shown as salary on a tax statement counts, not sole-proprietorship or dividend income.¹⁸

Application Route and Processing Stages

Applications are made online on the Foreign Professionals Online Application Platform with a passport valid for 6 months or more, a recent photo and field-specific evidence.¹⁶ Non-refundable fees for non-US foreign passports are NT$3,700 (1 year), NT$4,700 (2 years) or NT$5,700 (3 years); applicants already holding an ARC in Taiwan pay NT$1,500 to NT$3,500 (as of October 2026).¹⁶

The Gold Card Office warns that the process “can take over 60 business days”. Its FAQ estimates 1 to 2 weeks for the NIA information check, 1 to 2 months for the ministry qualification check, about 1 week for passport inspection overseas, and 1 to 2 weeks for final review (as of October 2026).¹⁶¹⁸ Supplementary documents are due within 30 days of a request (6 months if obtainable only abroad), or the application is rejected without refund.¹⁸

Since 28 July 2021, the card is collected only in Taiwan. Applicants in Japan have their passport inspected at the TECRO office for their prefecture, enter Taiwan with the printed approval certificate, and collect the card at their chosen NIA service centre within 30 days from the day after entry (as of October 2026).¹⁶⁷

flowchart TD
    A["Online application and fee payment"] --> B["NIA information check (1 to 2 weeks)"]
    B --> C["Ministry qualification check via MOL (1 to 2 months)"]
    C --> D{"Applying from Japan?"}
    D -->|Yes| E["Passport inspection at your TECRO office (about 7 working days)"]
    D -->|No, already in Taiwan| F["NIA final review and printing (1 to 2 weeks)"]
    E --> F
    F --> G["Approval certificate printed in colour"]
    G --> H["Enter Taiwan with the certificate"]
    H --> I["Collect card at chosen NIA service centre within 30 days"]
    I --> J["Register residential address within 30 days of moving in"]
    J --> K{"Employed in professional work in Taiwan, or employer or self-employed?"}
    K -->|Yes| L["NHI from day 1"]
    K -->|No| M["NHI after 6 months of residence"]

Stage times are Gold Card Office estimates (as of October 2026).¹⁶¹⁸ The Office states that “visa issuance is an act of sovereignty” and that the government need not disclose the reason for a refusal.¹⁶

Family Members

A holder’s spouse, minor children and disabled adult children may obtain ARCs and extensions, including in Taiwan after visa-free entry (Articles 8, 16 and 17 of the Act).³ The spouse may apply directly to the MOL for a work permit (Article 15 of the Act), and parents and grandparents may receive a 1-year multiple-entry visitor visa (Article 20 of the Act).³ The Gold Card Office lists a dependant ARC fee of NT$1,000, plus NT$2,200 after visa-free or visitor entry (as of October 2026).¹⁹

Path to Permanent Residence

Gold Card holders have a shorter route to permanent residence. Ordinary professionals need 5 years of continuous lawful residence averaging 183 days a year, while Gold Card and Article 8 permit holders may apply after 3 years, or after 1 year under Ministry of the Interior conditions (Article 18 of the Act).³ Degree credit applies only to degrees obtained by studying in Taiwan, and the application must be filed within 2 years of completing the period.³

Standard Work Permits and the Entrepreneur Visa

Employer-Sponsored Work Permits (Professional Work)

For ordinary professional work, the employer applies to the MOL (Article 5 of the Act).³ Specialised or technical work usually requires a professional licence, a relevant master’s degree, a relevant bachelor’s degree plus 2 years’ experience, or other set experience; under Article 6 of the Act, a master’s degree, or a bachelor’s from a world top-1,500 university, removes the experience requirement.²⁰³

The minimum monthly average salary is NT$47,971, with limited exceptions, per an MOL announcement of 14 August 2017 repeated on the Workforce Development Agency FAQ updated 13 May 2026 (as of October 2026).²¹²² After the permit you obtain a resident visa and apply for the ARC within 30 days of entry, and since 1 January 2026 the Labor Pension Act system covers foreign professionals, with a transitional opt-out for some existing employees (Article 24 of the Act).²³⁴ Job searching is covered in the overseas job hunting article, and local hire versus chuzai transfer in the expat assignment article.

The Entrepreneur Visa

A founder must meet one of eight alternatives in the MOEA review rules (amended 21 October 2022).¹⁰ They include NT$2 million or more from venture capital, the National Development Fund angel programme or a recognised fundraising platform; incubator residence; qualifying patents or skills; competition awards; or, for a founder or executive of an innovative startup already in Taiwan, an investment of NT$1 million or more.¹⁰

After MOEA approval, you apply for the visa within 6 months and then register for the ARC.¹⁰ The first residence period is 2 years, and each extension of up to 2 years requires annual revenue of NT$3 million or more or operating expenses of NT$1 million or more (latest year or 3-year average), 3 or more full-time Taiwanese employees, or other recognised results (as of October 2026).¹⁰ Visa fees follow BOCA’s fee table, and company formation is covered in the cross-border company formation article.²³

Investment-Based Residence

The verified investment route leads to permanent residence: NT$15 million in a business employing 5 or more Taiwanese nationals for 3 years, or NT$30 million in central government bonds held for 3 years (as of October 2026).²⁴ The amount for an ordinary investor residence permit could not be confirmed; country comparisons are in the residency by investment article.²

Remote Work, Retirement and Youth Routes Without a Work Permit

Digital Nomad Stay Visa (Article 14, Since 1 January 2026)

Article 14 of the Act created a digital nomad stay visa for remote work that does not provide labour to businesses or employers in Taiwan: 6-month stays, extendable at the NIA to a total of 2 years.³ BOCA’s procedure page, still dated January 2025, gives pre-amendment income and deposit criteria and limits the route to visa-exempt nationalities; whether the NDC revised them for 2026 could not be confirmed (as of October 2026).²⁵ Detail is in the digital nomad visas article.

Visitor Visa for Japanese Retirees (Over Age 55)

BOCA operates a “Visitor Visa for Japanese Retirees (over age 55)”, last updated 7 August 2026 (as of October 2026).¹² It is a visitor visa, not a residence permit: it does not lead to an ARC and carries no right to work.¹²²

BOCA lists these documents (as of October 2026):¹²

the online application form and two photos;
a passport valid for at least 6 months;
a Japanese police certificate;
“Proof of financial capacity of at least US$50,000 and documentation showing employee, mutual aid, or national pension payments”;
overseas travel insurance covering medical treatment and accidents.

The insurance period sets the visa length. Insurance of 2 years or more leads to a one-year multiple-entry visa, and insurance of more than 6 months but under 2 years to a six-month multiple-entry visa, both with “nonextendable stays of 180 days for each visit” (as of October 2026).¹² An accompanying spouse has no age requirement, and the fee follows BOCA’s fee table.¹²

Two consequences follow from the visitor status. Without a residence document you fall outside NHI Act Article 9, so the private cover required for the visa is your health insurance in Taiwan.²⁶¹¹ Two 180-day visits in one calendar year can exceed 183 days, and Taiwan tax residence follows days present, not visa type.²⁷

Wider retirement planning, including retirement visas elsewhere in Asia, living on a Japanese pension and senior healthcare insurance, is covered in the retirement articles.

Working Holiday

Taiwan offers 10,000 working holiday places a year, and since 1 February 2026 Japanese nationals may take part twice in a lifetime, applying through TECRO (as of October 2026).²⁸ The TECRO Yokohama Branch’s published terms give an age of 18 to 30, insurance of 1 year or more, a ¥250,000 balance, a free visa and a 180-day stay extendable once to 1 year (as of October 2026).¹³ The visa cannot be converted into a Gold Card in Taiwan; see the working holiday article.¹⁶

Students

Taiwan is a major study destination for Japanese students (see the MEXT figure above).¹⁵ Degree study, language programmes and scholarships are covered in the study abroad and scholarships articles.

Taxation in Taiwan and Japan

Taiwan Tax Residence: the 183-Day Rule

Without a domicile in Taiwan, you become a tax resident by staying 183 days or more in a calendar year (Income Tax Act Article 7).²⁷ The Ministry of Finance explains that non-residents staying more than 90 days are taxed on pay for services rendered in Taiwan, wherever it is paid, and the Gold Card Office confirms this applies even with an overseas employer.²⁹⁵ Returns are filed from 1 to 31 May for the previous year (Income Tax Act Article 71); Japanese residence rules are in the Japan tax residency article.²⁷

Overseas Income and the Alternative Minimum Tax

Comprehensive income tax covers Taiwan-source income; overseas income reaches a resident only through the alternative minimum tax, and only if the household’s overseas income is NT$1 million or more (Income Basic Tax Act Article 12).³⁰³¹ The basic tax is 20% of basic income above a price-adjusted deduction, which the Ministry of Finance gives as NT$7.5 million, and it is payable only to the extent it exceeds regular income tax (Income Basic Tax Act Article 4) (as of October 2026).³¹³⁰ Foreign tax paid on the overseas income can be credited within limits (Income Basic Tax Act Article 13).³⁰

Article 22 Salary Relief for Foreign Special Professionals

Article 22 of the Act gives a partial salary exclusion, not a flat 50% exemption. For 5 years from the first tax year with 183 or more days of residence and salary above NT$3 million, half of the salary above NT$3 million is excluded in each 183-day year, and overseas income is excluded from the alternative minimum tax base.³ The 5 years run from the first qualifying year, whether or not relief is claimed.³²

Conditions come from Article 22 of the Act and the Ministry of Finance regulation (外國特定專業人才減免所得稅辦法, amended 2 March 2026).³³² You need a first residence approval granted for work, professional work linked to your recognised expertise, and no Taiwan household registration or tax residence in the 5 years before starting work (for the Gold Card, before the card was issued).³² Gold Card holders qualify only while employed in professional work during the card’s validity.³

Relief must be claimed in each year’s return; if not claimed by the end of the filing period, it is lost for that year (regulation Article 5).³² The Gold Card Office’s 2024 worked example turns salary of NT$8.2 million into NT$2.5 million of excluded income (as of October 2026).⁵

No Tax Treaty: the 2015 Japan-Taiwan Arrangement

Japan and Taiwan have no tax treaty. A private arrangement signed on 26 November 2015 took effect in June 2016, and Japan applies it through the 外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律 (the “reciprocity law”) from 1 January 2017.³³ The Ministry of Finance Japan states it is not an international agreement concluded by Japan (as of October 2026).³⁴

Employment income is taxable only in the country of residence unless the work is done in the other territory (Article 15 of the arrangement).³⁵ Japanese withholding relief for income such as dividends, interest and royalties is claimed with NTA forms, and dual-residence rules sit in Article 4 of the arrangement and Article 3 of the reciprocity law; the Japan tax residency article explains them.³⁶³⁵³⁷

Japanese Pensions Paid to a Taiwan Resident

Article 18 of the arrangement lets Japan tax Japanese pensions paid to a Taiwan resident: pensions “arising in one territory and paid to a resident of the other territory may be taxed in the first-mentioned territory”.³⁵ The NTA list of income eligible for relief under the reciprocity law does not include public pensions, and Taiwan is not on the Japan Pension Service list of treaty partners for pension withholding exemption (as of October 2026).³⁶³⁸

Japanese non-resident withholding may therefore apply to your pension. Confirm the rate and procedure with the Japan Pension Service or the NTA before you leave.³⁹ Payment mechanics are in the article on receiving a Japanese pension abroad.

In Taiwan, a Japanese pension is overseas income, so it matters only through the alternative minimum tax if the household’s overseas income reaches NT$1 million, with a credit for tax paid abroad.³⁰

Japan-Side Exit Taxes (Pointers)

Three Japanese tax steps apply before departure. The departure tax (Kokugai Tenshutsuji Kazei) applies if covered financial assets reach ¥100 million; resident tax (Juminzei) is charged on your address as of 1 January; and anyone with ongoing Japanese tax matters appoints a tax agent (Nohzei Kanrinin 納税管理人). Each has its own article.

National Health Insurance (NHI): When Coverage Starts

NHI requires a residence document plus one of three triggers (NHI Act Article 9): 6 months of residence, employment with a fixed employer, or birth in Taiwan.²⁶ “Residence document” means an ARC or similar long-term document, and “6 months” allows one exit of up to 30 days, with the days abroad deducted (Enforcement Rules Article 8).¹¹

Employed foreign professionals are enrolled by their employer from the hiring date, while non-employed professionals enrol after 6 full months at their local district office (NHIA leaflet).⁹ Premiums are salary-based for employees and business-income-based for employers and the self-employed.⁸

Article 23 of the Act removes the 6-month wait for some professionals. It covers professionals employed in professional work and, for special and senior professionals, those insured as employers or self-employed, together with their spouse, minor children and disabled adult children holding residence documents.³ A Gold Card holder working remotely for a Japanese employer still waits 6 months, and the Gold Card Office suggests private insurance for that gap.³⁸

Visa-exempt visitors and nomad, retiree and working holiday visa holders have no residence document, so they fall outside NHI Act Article 9.²⁶¹¹ The Exchange Association advises them to buy travel insurance because they pay full medical costs, and the insurance articles compare options.⁶

On the Japan side, Japanese NHI ends with the moving-out notification, and overseas medical refunds (Kaigai Ryoyohi) apply only while you are still insured in Japan; see the article on cancelling NHI and Shakai Hoken.

Housing and Living Costs in Taipei, Taichung and Kaohsiung

Renting a Home: Deposits, Contracts and Registration

The Rental Housing Market Development and Regulation Act (租賃住宅市場發展及管理條例) caps the deposit at 2 months’ rent, returnable less any debts when the lease ends (Article 7).⁴⁰ The lease is treated as a consumer relationship, rent is agreed freely, and the landlord must explain repair responsibilities before signing (Articles 5, 6 and 8); leases under 30 days and travel rentals are excluded (Article 4).⁴⁰ Register a new address with the NIA within 30 days (Immigration Act Article 31).²

Official Cost Data

This guide gives no city cost figures, because no official comparison was verified and crowd-sourced indices are not used. For household spending by city, consult the DGBAS Survey of Family Income and Expenditure.

Daily Infrastructure

Taiwan uses 110 volts at 60 cycles with type A and B plugs (Taoyuan City Government, citing the Tourism Bureau); see the electronics and voltage article before shipping appliances.⁴¹ Japanese nationals may drive within 1 year of entry using a Japanese licence with a Chinese translation from the Exchange Association or JAF, and cash of US$10,000 or more must be declared.⁶ Money transfers and Japanese bank accounts are covered in the banking articles.

Daily Life: Language, Japanese Community and Schooling

Japanese schools (日本人学校) operate in Taipei, Taichung and Kaohsiung, all on MEXT’s list of certified overseas schools.⁴² International schools, local schools and hoshuko are compared in the children’s education article, and language study in the language preparation article.

File the residence notification once you settle, and update it when you move or return, as the Exchange Association handbook asks.⁶ Registration steps are in the emergency support article.

Step-by-Step Administrative Procedure & Timeline

T-6 to T-4 months:

Choose your route with the selector table.
Gold Card: apply online, allowing “over 60 business days” (as of October 2026).¹⁶
Employer permit: your employer applies to the MOL; founders submit for MOEA review.³¹⁰
Retiree visa: police certificate, pension records, US$50,000 evidence and insurance.¹²

T-3 months:

Visa application or Gold Card passport inspection at the TECRO office for your prefecture (table below).⁷

TECRO office	Prefectures served
Tokyo	Aomori, Iwate, Miyagi, Akita, Yamagata, Fukushima, Ibaraki, Tochigi, Gunma, Saitama, Chiba, Tokyo, Niigata, Yamanashi, Nagano
Sapporo Branch	Hokkaido
Yokohama Branch	Kanagawa, Shizuoka
Osaka	Toyama, Ishikawa, Fukui, Gifu, Aichi, Mie, Shiga, Kyoto, Osaka, Hyogo, Nara, Wakayama, Tottori, Shimane, Okayama, Hiroshima, Tokushima, Kagawa, Ehime, Kochi
Fukuoka Branch	Yamaguchi, Fukuoka, Saga, Nagasaki, Kumamoto, Oita, Miyazaki, Kagoshima
Naha Branch	Okinawa

Source: TECRO consular districts (as of October 2026).⁷

T-3 to T-1 months (Japan side):

Moving-out notification (Tenshutsu-todoke 転出届).
NHI and pension status; tax agent; resident tax; departure tax check.
Bank accounts, international moving and pet import procedures.

Arrival and after:

ARC within 30 days, or Gold Card collection within 30 days, from the day after entry.²¹⁶
Address registration within 30 days; NHI on your trigger; Zairyu-todoke.²²⁶⁶
Track the 183-day count, file each May, and claim Article 22 relief if eligible.²⁷³²

The full Japan-side sequence is in the Japan outbound relocation master framework.

Japanese Citizens vs. Foreign Residents: Critical Distinctions

The retiree visitor visa and the working holiday are open only to Japanese nationals, and the 90-day exemption described here applies under Japan’s listing.¹¹²¹³ Foreign residents of Japan are assessed on their own nationality, so the nomad route applies only if that nationality is visa-exempt.²⁵

The Gold Card is open across nationalities, but ROC missions may ask applicants from certain designated countries for a Taiwan sponsor, and persons born in Mainland China face extra documentation.¹⁶ PRC nationals fall under a separate regime not covered here, and ROC nationals with household registration cannot apply.¹⁹¹⁶

Foreign residents should keep a valid re-entry permit to protect Japanese permanent residence; see the article on departure differences for citizens and foreign residents. There is no Japan-Taiwan social security agreement, so contribution periods cannot be totalised (as of October 2026).⁴³ The lump-sum withdrawal (Dattai Ichijikin) and voluntary National Pension enrollment each have their own pension article.

Common Pitfalls & Regulatory Compliance Risks

Working on the wrong status. Visa-free and retiree visitor stays carry no work rights, and nomads may not work for Taiwanese businesses.²³
Assuming a Gold Card means day-one NHI. Only holders employed in professional work in Taiwan, or insured as employers or self-employed, skip the wait.³⁸
Missing the Article 22 claim. Unclaimed relief is lost for that year.³²
Assuming a tax treaty exists. Japan may tax your pension under Article 18 of the arrangement.³⁴³⁵
Crossing 183 days unplanned, for example through two 180-day retiree visits.²⁷
Missing 30-day deadlines for the ARC, Gold Card collection and address changes.²¹⁶
Switching a working holiday to a Gold Card in Taiwan, which is not allowed.¹⁶
Leaving Japan with loose ends, such as the moving-out notification, resident tax or tax agent.

References & Official Sources

Bureau of Consular Affairs (ROC), “Visa-Exempt Entry”, updated 17 July 2026, accessed October 2026, https://www.boca.gov.tw/cp-149-4486-7785a-2.html ↩ ↩² ↩³
Ministry of Justice (ROC), 入出國及移民法 (Immigration Act), amended 28 June 2023, Articles 22, 23, 25, 29, 31, accessed October 2026, https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=D0080132 ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹²
Ministry of Justice (ROC), Laws and Regulations Database, 外國專業人才延攬及僱用法 (Act for the Recruitment and Employment of Foreign Professionals), full text as amended 24 September 2025, Articles 3 to 24, accessed October 2026, https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=A0030295 ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³ ↩¹⁴ ↩¹⁵ ↩¹⁶ ↩¹⁷ ↩¹⁸ ↩¹⁹ ↩²⁰ ↩²¹ ↩²² ↩²³ ↩²⁴ ↩²⁵ ↩²⁶ ↩²⁷ ↩²⁸ ↩²⁹ ↩³⁰
Ministry of Justice (ROC), 外國專業人才延攬及僱用法 amendment history (promulgation 24 September 2025; Executive Yuan order 院臺教字第1141030485號 of 18 November 2025), accessed October 2026, https://law.moj.gov.tw/LawClass/LawHistory.aspx?pcode=A0030295 ↩ ↩²
Taiwan Employment Gold Card Office, FAQ: Tax (relief, overseas income, worked example, filing in May), accessed October 2026, https://goldcard.nat.gov.tw/en/tags/tax/ ↩ ↩² ↩³
Japan-Taiwan Exchange Association (公益財団法人日本台湾交流協会; Japan’s de facto mission in Taiwan), 台湾在留邦人安全の手引き (令和6年 edition, PDF dated 4 December 2024): 在留届, travel insurance, driving licence translation, ARC, housing, cash declaration, hospital lists (資料G, as of September 2024), accessed October 2026, https://www.koryu.or.jp/Portals/0/taipei/2024/1210/20241204_handbook_safetytp.pdf ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶
Taipei Economic and Cultural Representative Office in Japan, 「領事部業務内容」 (consular districts of the six offices), undated page referencing 2026 items, accessed October 2026, https://roc-taiwan.org/jp_ja/post/438.html ↩ ↩² ↩³ ↩⁴
Taiwan Employment Gold Card Office, FAQ: National Health Insurance, accessed October 2026, https://goldcard.nat.gov.tw/en/tags/national-health-insurance/ ↩ ↩² ↩³ ↩⁴
National Health Insurance Administration (ROC), “National Health Insurance Enrollment Eligibility for Foreign Professionals and Their Dependents” (leaflet dated 25 October 2021), accessed October 2026, https://www.nhi.gov.tw/en/dl-136-b5c867bf98fc44dd803358cb9f9aad89-2.pdf ↩ ↩²
Ministry of Economic Affairs (ROC), 外國人來臺申請創業家簽證資格審查處理要點 (amended 21 October 2022, order 經審字第11104604350號), copy hosted by the National Immigration Agency (MOEA law site returned HTTP 403), accessed October 2026, https://www.immigration.gov.tw/media/88695/%E5%A4%96%E5%9C%8B%E4%BA%BA%E4%BE%86%E8%87%BA%E7%94%B3%E8%AB%8B%E5%89%B5%E6%A5%AD%E5%AE%B6%E7%B0%BD%E8%AD%89%E8%B3%87%E6%A0%BC%E5%AF%A9%E6%9F%A5%E8%99%95%E7%90%86%E8%A6%81%E9%BB%9E.pdf ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶
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