This Statute is duly enacted in accordance with Article 26 of the Conscription Law. Any matters insufficiently provided for herein shall be subject to other laws concerned.

The competent authorities in charge of the Statute are the Ministry of the Interior.
To enforce conscription and Substitute Services related affairs, the Ministry of the Interior shall set up the Conscription Administration and may set up regional conscription inspection & training centers to take charge of respective conscription and Substitute Services related affairs.
The organizational rules for the Conscription Administration, Ministry of the Interior and may set up regional conscription inspection & training centers shall be separately enacted by laws.
The municipal, county (city) governments shall, subject to instruction and supervision by the competent authorities, take charge of Substitute Services related affairs.

The term "Substitute Services" as used herein denotes the male citizens within the conscription ages shall carry out auxiliary jobs, public affairs and other social services of the user organizations; or carry out scientific, or industrial research and development or technical work in government agencies, public research organs (institutions), colleges and universities, administrative juridical persons or corporate research institutions (hereinafter referred to as "user organizations") recognized by the competent authorities..

The Substitute Services shall be in the following categories:
1. General Substitute Services:
(1) Police services.
(2) Fire fighting services.
(3) Social services.
(4) Environmental protection services.
(5) Medication services.
(6) Educational services.
(7) Agricultural services.
(8) Tribal Service for the Indigenous Peoples.
(9) Other categories as designated by the Executive Yuan (the Cabinet).
2. R&D Substitute Services.
3. Industry Training Substitute Service.
The categories of substitute services, implementation sequence and number of persons shall be formulated by the competent authorities and submitted to the Executive Yuan for approval.

Beginning on January 1 of the year in which he reaches 18 years of age, except for applying for R&D Substitute Services or Industry Training Substitute Service in accordance with the provisions of Article 5-1, a draftee-to-be who conforms to the qualification for active duty in the physical examination for conscription may apply for General Substitute Services according to his own will; who conforms to the qualification for substitute services, shall be draftee of General Substitute Services.
Where an indigenous person applies for general substitute military service pursuant to the provisions of the preceding article, the competent authority must respect the willingness of the draftee and allow him to serve in the tribal service if he prefers to.
A draftee-to-be who applies for General Substitute Services may be entitled to preferential screening in the following screening sequence if meeting any of the following qualification requirements:
1. Religious, family factors.
2. Having successfully passed state-sponsored examinations and held licenses in expertise categories set forth in Subparagraph 1, Paragraph 1 of the preceding article.
3. Having obtained licenses in expertise categories set forth in Subparagraph 1, Paragraph 1 of the preceding article issued by the Central Government level competent authorities in charge of target business.
4. Having possessed educational, professional qualification and specified training.
The term "educational, professional qualification and specified training" as used in the preceding paragraph shall be defined by the competent authorities (i.e., the Ministry of the Interior) in concert with the user organizations.
Where an applicant proves to be under court trial or to have been convicted guilty following a crime, the competent authorities (i.e., the Ministry of the Interior) may disapprove of his application for General Substitute Services or restrict the categories of his Substitute Services. This provision, nevertheless, does not apply to a juvenile criminal, unintentional offender or a criminal granted a suspension which has not been revoked.
The regulations governing the qualifications of the General Substitute Services, procedures, time limit, terms for application, method of admission and other compliance shall be determined by the competent authorities.
The date of enforcement for the physical status to draft for the Substitute Services shall be determined by the Executive Yuan (the Cabinet).

Beginning on January 1 of the year in which he reaches 18 years of age, a draftee-to-be, who conforms to the qualification for active duty or substitute services in the physical examination for conscription and has received a master degree or above from a domestic college or university or a foreign one that is recognized by the Ministry of Education, may apply for R&D Substitute Services through screening; a draftee-to-be, who has graduated from a domestic college or university or a foreign one that is recognized by the Ministry of Education, and received an associate's degree or above, may apply for Industry Training Substitute Service through screening.
The regulations governing the application and screening procedures, matriculation methods, training, services, management, turnover of user organizations and other matters relating to R&D Substitute Services and Industry Training Substitute Service shall be determined by the competent authorities.

For the draftees who are drafted for R&D Substitute Services or Industry Training Substitute Service through screening, the service period is divided into the following three stages:
1. Stage 1: period for accepting military fundamental training and specialized training.
2. Stage 2: from the termination of the period of military fundamental training and specialized training and distribution to user organization, till the commencing day of service period for Substitute Service draftees as prescribed in Paragraph 1 of Article 7.
3. Stage 3: from the commencing day of service period for Substitute Service draftees as prescribed in Paragraph 1 of Article 7, till the day of expiration of the service period prescribed in Paragraph 2 of the same article.

Before attending the fundamental training and specialized training, the draftees matriculated through screening to take the R&D Substitute Services or Industry Training Substitute Service shall sign a contract in writing with the user organizations, and the contents of the contract shall include their rights and obligations in the second stage and the third stage.
The user organizations shall submit the contract in writing as referred to in the preceding paragraph to the competent authorities for information within ten days after the contract is signed.

The males in the conscription age for the Substitute Services (hereinafter referred to as Substitute Services Draftees-to-be) shall, after completing the required training, perform the duties as specified in the laws and ordinances for the respective categories of the Substitute Services.

The draftees of the R&D Substitute Services or Industry Training Substitute Service in the first stage shall be governed by this Statute.
The draftees of the R&D Substitute Services or Industry Training Substitute Service in the second stage shall not be governed by the Labor Standard Act; their rights and obligations, unless otherwise prescribed in this Statute, shall be governed by the regulations on the General Substitute Services.
An employment relationship exists between the draftees of the R&D Substitute Services or Industry Training Substitute Service in the third stage and the user organizations, and the matters of labor conditions and insurance shall be handled in accordance with the provisions of the Labor Standard Act, the Labor Retirement Pension Statute, and the Labor Insurance Statute, but not governed by this Statute; the required expenses shall be burdened by the user organizations.