The students,employees and unemployed men taken Active Service in the military camp or the Military Training of Standing Soldier Service in accordance with Articles 44, paragraph 1, subparagraph 1 of the Act Of Military Service System shall be governed by jointly the authorities in charge of education or labor and the central competent authority and local government according to the jurisdictions of the schools, institutions and public or private enterprises as follows while retiring,taking a rotation leave, reinstating, canceling the mobilization and completing Military Training of Standing Soldier Service:
Subparagraph 1-The male recruited or mobilized shall go back and reinstate to the original schools, institutions and public or private enterprises if still exist.On the other hand, authorities in charge shall provide the allocation and guidance if the original schools, institutions and public or private enterprises do not exist anymore or unemployed men.
Subparagraph 2-Students and employees shall check in on time according to the rules prescribed by the schools, institutions and public or private enterprises and shall be regarded as waiver if being over a month overdue.
Subparagraph 3-The male recruited or mobilized with legal extension shall be subjected to subparagraph 1 and 2 mentioned above after completing his service.The male continuing services exceeded three years shall be allocated or guided their schooling or woking while retiring,taking a rotation leave, reinstating, canceling the mobilization according to subparagraph 1.
Subparagraph 4-Servicemen may Continue education by off-duty learning or going to the cram school during the service.The regulations shall be prescribed jointly by the Ministry of National Defense and the Ministry of education.

An official leave shall be granted to the students or the employees assembled for Educational Mobilization, Duty Mobilization or Roll-Call Mobilization.

Rules of Assistance shall be in charged and prescribed by the Ministry of the Interior and implemented by the municipal and county (city) governments according to following principles:
Subparagraph 1-To provide the chance of employment if draftee's dependent is competent to work
Subparagraph 2-Where a Draftee's dependent receives no support in accordance with the preceding article, or is unable to make a living though with the support, or all dependents of the entire family are aged, feeble and unable to make a living, they shall be given by cash or in kinds to to make a living.
Subparagraph 3-In case of acts of God, human disaster, childbirth, death, a Draftee's dependent shall be assisted of cash or in kinds depending on the needs necessarily.
The funding needed shall be subsidized by the Ministry of the Interior budget in an amount as determined by the Central Government.

Military personnel who become disabled due to an injury as described under Subparagraph 3, Paragraph 1 of Article 44 of the Act Of Military Service System shall be treated in accordance with the following provisions in addition to being paid an indemnity pursuant to the Indemnities Act for Military Personnel:
1. Where the military personnel have the ability to work and are willing to work, the provisions of Article 42 shall apply; where the military personnel were previously unemployed or can no longer take on their original work due to disability resulting from an injury, the government shall provide them with necessary training and job placement service.
2. Where the military personnel can pursue study and are willing to do so, the provisions of Subparagraph 2, Paragraph 1 of Article 46 shall apply mutatis mutandis.
3. Where the military personnel are unable to work or pursue study and willing to return to their hometown, the government shall assist them to return to hometown.
4. Where the military personnel lose completely the ability to work or pursue study, the government shall care for them.
Matters with regard to job placement service mentioned in Subparagraph 1 of the preceding paragraph shall be charged by the central competent authority in charge of labor affairs; schooling matters mentioned in Subparagraph 2 shall be charged by the Ministry of Education; matters with regard to assistance for returning to hometowns mentioned in Subparagraph 3 shall be charged by the Ministry of National Defense; caring matters mentioned in Subparagraph 4 shall be charged by the Ministry of the Interior together with the competent authority in charge of veterans affairs where each agency will set aside a budget for the operation.
Matters under each subparagraph of Paragraph 1 shall be undertaken jointly by the related central competent authorities together with the municipal or and county (city) governments.

The matters with regard to cultivation mentioned in the Former Section of Articles 44, paragraph 1, subparagraph 4 of the Act Of Military Service System shall be conducted as follows:
Subparagraph 1-The Survivors of Military could not manage to make a living shall be aided until they reach adulthood.
Subparagraph 2- The Survivors of Military shall be freed or waived educational fees of special needs according to their circumstances and shall have priorities to attend to the schools until they graduate from the public or registered private college/university.
The matters prescribed in paragraph1, subparagraph1 shall be authorized by the Ministry of the Interior and conducted by local governments. The matters prescribed in paragraph1, subparagraph 2 shall be authorized by the Ministry of the Education and be conducted separately by the Ministry of the Education and the municipal and county (city) governments according to the relationship with the schools dropped out from.
The caring mentioned in the Former Section of Articles 44, paragraph 1, subparagraph4 of the Act Of Military Service System shall be conducted jointly by Veterans Affairs Council(VAC) and related institutions.

The funeral affairs, commemoration and praise mentioned in Articles 44, paragraph 1, subparagraph 5 of the Act Of Military Service System shall be conducted as follows:
Subparagraph 1-The corpse shall be buried in the way of state-funeral or public-funeral and the Ministry of the Interior, the Ministry of National Defense and the municipal and county (city) governments shall be responsible for the killed in action (KIA)'s funeral expenses, and erect memorial cemetery and monuments to honor them.
Subparagraph 2-The biography thereof shall be recorded in Academia Historica and be related a story or information by the the Ministry of National Defense and the municipal and county (city) governments.The school shall dedicate a monument in memory of the KIA.
The rules of funeral affairs, commemoration and praise mentioned in preceding paragraph shall be prescribed by the Ministry of National Defense and the Ministry of the Interior separately.
The rules of establishment and management of Military Cemetery mentioned in paragraph 1, subparagraph 1 and Articles 44, paragraph 1 , subparagraph 1 of the Act Of Military Service System shall be prescribed by the Ministry of National Defense and the Ministry of the Interior separately.

The exit of Recruiting Age Male have not performed the obligation of military service shall be approved and meet the requirements as follows:
Subparagraph 1-The period approved for the exit of a draftee shall not be longer than two years if the draftee is a student who has applied for the exit on the grounds of studying courses with a bachelor, master or doctor degree granted under cooperation between domestic and foreign universities.
Subparagraph 2-A draftee who receives a gold metal or first prize by representing the country as a contestant in International Mathematical Olympiad (excluding Asia physics, Asia-Pacific mathematics and international science for junior high students) or US International Science & Engineering Fair and is recommended by the Ministry of Education for study overseas may exit for the study period. The age of attending school shall not exceed thirty .
Subparagraph 3-The period approved for the exit of a draftee shall not be longer than one year if the draftee is a student who has applied for the exit on the grounds of taking a research project, foreign studies, performance, visit, competition event, training or field practice as assigned or recommended.
Subparagraph 4-The period approved for the exit of a draftee shall not be longer than six (6) months if the draftee, though not a student, has applied to exit on the grounds of representing the nation to give a performance or to participate in a competition as assigned or recommended.
Subparagraph 5-A draftee who has applied for exit on the grounds of studying abroad shall obtain the admission issued by a foreign school.
Subparagraph 6-A draftee who has applied for exit on the grounds of studying in Mainland China area shall obtain the admission issued by a duly accredited university and department recognized by the Ministry of Education.
Subparagraph 7-The period approved for the exit of a draftee shall not be longer than four months if the draftee has applied for the exit on grounds other than those described in the preceding 6 Subparagraphs.
For any draftee who has departed from Taiwan area before reaching his conscription age or approved for the exit in Subparagraph 5 of the preceding Paragraph and has been studying abroad after the first day of January of the year he has reached the age of conscription, shall meet the following requirements, and said draftee may file an application for a re-exit, submitted together with a duly notarized certificate of study; each stay shall not be longer than three (3) months:
Subparagraph 1-The draftee studying abroad is taking high school degree in an academic institute duly accredited by the regulating authorities of education in that country.
Subparagraph 2-The ceiling age for overseas studies is twenty-four years old in case of taking university degree in an academic institute; twenty-seven for a master's degree; and thirty for a doctor's degree; for the purposes hereunder, the ceiling age is accountable until the thirty-first day of December in that current year of reaching the ceiling age: Provided, however, that the ceiling age may be extended for one year accordingly if the college the draftee is taking his bachelor's degree at maintains a system longer than four years; the ceiling age may be extended accordingly if the draftee continues to take his master's and/or doctor's degrees upon being conferred with the bachelor's degree; in no case may the extension for taking his doctor's degree exceed thirty-three years old.
Those exit conditions described in the preceding Paragraph shall also be applicable to any draftee who departed from Taiwan area before reaching his conscription age or approved for the exit in Subparagraph 6 of Paragraph 1, has been studying in Mainland China area after the first day of January of the year reached his conscription age, and taking a bachelor’s, master’s or doctor’s degree at a duly accredited school and department recognized by the Ministry of Education. Provided, however, that the preceding Paragraph shall be applicable for the entrance or exit of any draftee who is a child of Taiwanese business persons approved to invest in Mainland China area or its employees, arrived in Mainland China area before reaching his conscription age or after the first day of January of the year reaching his conscription age, and has taken his bachelor’s, master’s or doctor’s degree at a duly accredited school by the authorities of education in Mainland China area, after reaching his conscription age. Upon filing the application, a service certificate from either of his parents shall be submitted together. The documents submitted by a draftee studying in Mainland China area shall be authenticated by the institution set up or designated, or by the private organization entrusted by the Executive Yuan.
Regulations for Exit of Draftees including approving of exit, limits and condition of postponement in accordance with preceding three paragraphs shall be prescribed by the Ministry of the Interior and reported to the Executive Yuan for approval.
If and when by the national defense and military purposes, the Executive Yuan may suspend stop processing all or any part of the applications for exit filed by draftees.
Recruiting Age Male could not be recruited due to his failing to return to Taiwan before the expiry of the term specified for the exit without reasons shall be penalized according to Punishment Act for Violation to Military Service System.
The Investigation regulations of exit of so-called Man of Approaching Service Age shall be prescribed by the Ministry of the Interior.

Oaths prescribed in accordance with Articles 45, subparagraph 1 of the Act Of Military Service System are as follows:
I do solemnly and sincerely swear that I will be royal to the nation, safeguard the security of the State,observe military regulations, obey orders, faithfully perform my duties and keep military secrets. Should I break my oath, I shall be willing to submit myself to severe punishment by the State. This is my solemn oath.

Statute of Favors for Military Servicemen & Their Dependents shall be stipulated separately.

The payment for a serviceman during rendering to active service, retirement and reinstatement by laws shall be prescribed by the Executive Yuan.