The pair of candidates that receives the most votes shall be elected; if two or more pairs of candidates receive the same number of votes, a new vote shall be held within thirty days from the polling day.
If there is only one pair of candidates, they shall only be elected if they receive the votes of not less than 20% of the total number of voters. If said pair fails to be elected, the new vote shall be completed within three months from election day.
If a presidential candidate elected in accordance with the provisions of the preceding two paragraphs dies before public notice of the list of electees is issued, the Central Election Commission shall announce the vice president-elect as the president-elect, and the office of the vice president shall be deemed to be vacant.

If the difference between number of votes received by the candidates with the highest and second highest number of votes is within 0.3% of the total number of valid ballots, within seven days after election day and in accordance with Article 110, the candidates with the second highest number of votes may submit a petition to a court with proper jurisdiction for the list of qualified voters and ballots at all or a portion of the polling stations to be sealed. The recount of the ballots at sealed polling stations shall be completed within forty days and the result of the recount shall be reported to the Central Election Commission. According to the result of the ballot recount that was overseen by the court with proper jurisdiction and within seven days, the Central Election Commission shall re-examine the outcome of the election. If public notice has already been issued for the election of a candidate who according to the result of the re-examination has not been elected, the notice shall be rescinded; if public notice has not already been issued for the election of a candidate who was actually elected, public notice of the outcome of the election shall be re-issued.
The petitioner referenced in the preceding paragraph shall clearly indicate in writing the polling stations where there shall be a recount of the ballots and shall pay a deposit of a fixed amount. The said amount shall be calculated as NT$3 per ballot cast at the polling station.
The location of the ballot recount shall be selected by the court with proper jurisdiction, and the list of qualified voters and each ballot from the sealed polling station shall be individually confirmed.
The court with proper jurisdiction that is handling the recount shall notify each candidate, or their designated personnel, to be present for the recount of the ballots and shall enlist assistance from the special municipality or county (city) election commission, township (city/district) offices, or polling station workers.
If the result of the ballot recount does not alter the result of who was elected, the deposit shall not be returned. If the result of the recount alters the result of who was elected, the deposit shall be returned.
If a person files a lawsuit related to the election, and the list of qualified voters and ballots from a polling station is sealed in accordance with the provisions of Paragraph 1, that person shall not be permitted to apply for a recount of the ballots.
The expenses required for the ballot recount specified in Paragraph 1 shall be paid from the budget of the Central Election Commission.

In the case of the death of a candidate for vice president, if the candidate for president from that pair of candidates is elected president, the office of the vice president shall be regarded as vacant.
If either the president-elect or the vice president-elect dies before taking office, or if the election is ruled invalid before they take office, the relevant office shall be regarded as vacant.
If both the offices of president and vice president are regarded as vacant because both the president-elect and vice president-elect died before taking office or the election is ruled invalid before they take office, voting for the new election shall be completed within three months from the day of their deaths or from the day the Central Election Commission receives the decision from the court.

The electees shall take office on the day the term of office of the current president and vice president expires. Even if electees who were elected through a new election or a new vote fail to take office on the day the term of office of the current president and vice president expires, their term of office shall still be calculated from that date.

The certificate verifying that a person has been elected president or vice president shall be issued by the Central Election Commission. The certificate verifying that a person has been elected vice president through by-election shall be issued by the Legislative Yuan.

If the election of a candidate is determined to be invalid, in accordance with the facts established by the final decision handed down by a court with proper jurisdiction, and the number of votes received by the said candidate is sufficient to affect the outcome of the election, the Central Election Commission shall re-examine the outcome in accordance with the facts established by the said final decision. If public notice has already been issued for the election of a candidate who according to the result of the re-examination has not been elected, the notice shall be rescinded; if public notice has not yet been issued for the election of a candidate who was actually elected, public notice of the outcome of the election shall be re-issued. This shall not apply to the provisions governing a new election.
The electee in the preceding paragraph who had public notice of their election re-issued shall serve until the original term of office of the president and vice president expires.