A draftee-to-be who has been in religion for two (2) years minimum and is in mentality no longer fitting regular services may apply for Substitute Services.
The organization of the draftee-to-be's religion shall be the one having been officially accredited by the government.

A draftee-to-be who applies in accordance with the preceding paragraph shall submit the following papers:
1. Autobiography.
2. Statement of reasons.
3. Affidavit.
4. The certificate issued by the religious organization having been officially accredited by the government.

The Hsiang (township, city, district) government shall, after entertaining an application for Substitute Services due to religious factors shall refer to supporting certificates and the preliminary review papers to the municipal, county (city) government for recheck within five (5) days.

The municipal, county (city) government shall, upon receipt of a case specified in the preceding article, complete the recheck process within ten (10) days and submit the supporting certificates and the recheck papers to the competent authorities for final decision.

The competent authorities shall proceed with the cases received in accordance with the preceding paragraph in the following manners:
1. Call a review committee to complete review process within three (3) months.
2. Interview the applicant or invite the responsible person or witness(s) of the religion to be present in the interview to verify the draftee-to-be's belief, motivation, mentality.
3. Resolve a certain period as an observation period up to one (1) year maximum during which the draftee-to-be shall not be enlisted for the time being in case a case is found questionable to approve or disapprove of.
During the observation period set forth in Clause 3 of the preceding paragraph, the municipal, county (city) government shall, in concert with the Hsiang (township, city, district) government conduct investigation and enter records. The municipal, county (city) government shall, within fifteen (15) days from expiry of the observation period, submit the data of the draftees-to-be to the competent authorities for review.

The competent authorities shall keep the municipal, county (city) government and the draftees-to-be themselves of the results of the review conducted in accordance with the preceding article within fifteen (15) days. The reasons shall be provided in case of setting the observation period or disapproving of the application.