A non-beneficiary of the Insurance who had household registration in Taiwan or held resident certificate before the enforcement of the amendments of the Act on January 4, 2011 shall subscribe to the Insurance and become a beneficiary within four months after he or she continues to have had household registration or stayed in Taiwan for four full months.

Professionals and technicians who satisfy the following requirements before the enforcement of the amendments of the Act on January 4, 2011 may subscribe to the Insurance as the insured under Category 2:
1. The items of qualifications acquired were added to the applicable laws or regulations for Specialized Professional and Technician Examination after March 1, 1995;
2. Joined occupational unions and subscribed to the Insurance as the insured under Category 2 when acquiring the qualifications set forth in the preceding subparagraph and upon the enforcement of the amendments of the Act on January 4, 2011; and
3. Do not employ salaried helpers.

A person who subscribes to the Insurance as a beneficiary under Category 6 according to Article 20 of the Act prior to the enforcement of the amendments of the Act on January 1, 2013 may continue to subscribe to the Insurance according to the said Article. However, the above should not apply in the case that the person subscribes to the Insurance under a different Category.

The items that shall be announced by the Insurer are as follows:
1.The insured payroll-related amounts payable for the insured under Category 3 according to Article 22 of the Act.
2.The average premiums according to Article 23 of the Act.
3. The number of dependents according to Article 29 of the Act.
4.The average insured payroll-related amounts according to Subparagraph 4 of Paragraph 1 of Article 46 of the Act.

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The tax which is exempted according to Article 97 of the Act is as follows:
1. Stamp tax for accounting records and contracts used by the Insurer, the group insurance applicants and the premium withholders for running this Insurance, as well as receipts issued by the contracted medical care institutions to apply for insurance benefit payment or collecting the beneficiaries’ self-bearing payment within the scope of benefit payment of the Insurance.
2. Business tax and income tax on the premium incomes, the overdue charge for premium payment, interest, and proceeds from the objects of administrative enforcement undertaken, revenues from operation of insurance fund, and other incomes collected by the Insurer for undertaking this Insurance.

These enforcement rules shall be effective on January 1, 2013.
The Amendment shall take effect on the date of promulgation, except Article 45, which were amended on December 15, 2015, shall take effect on January 1, 2016.