Citizenship at birth through a R.O.C. parent or foundling rule
A person born to a R.O.C. national parent is a R.O.C. national at birth. A person born in the territory whose parents cannot be ascertained or were both stateless is also a national. Birth in Taiwan alone to identified foreign parents is not general jus soli.
Sources: Taiwan (R.O.C.) Nationality Act โ Laws & Regulations Database