I have confirmed with them that it is based on the job you work not your previous residency.
For example you can’t work at 7/11 without a work permit. But you can be a professor at a university
I guess it depends on what they define as a foreign professional… I’m a professional working in the tech industry, so… maybe? lol
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They define it as any profession. I.E you need a high level of skills to perform the job
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you will keep the same work right at least if you live with a kid with hhr. iiuc
Enforcement Rules of Employment Service Law
Article 11
The term “those permitted to live with their lineal relatives with registered domestic residence in the Republic of China” as referred to in Subparagraph 3 of Paragraph 1 of Article 51 of the Act is defined as those to whom the competent authority in charge of the entry and exit administrative authorityissue residence permits on account of living with relatives. However, before get residence permits to live with their lineal relatives with registered domestic residence in the Republic of China, a foreigner who is the spouse of a national of the Republic of China with a registered permanent residence in the territory of the Republic of China and has been permitted to stay in accordance with the term as referred to in Article 9-1 of the Immigration Act , the engagement in work in the territory of the Republic of China should be conducted in accordance with Subparagraph 2 of Paragraph 1 of Article 48 of the Act.
第 9-1 條
本法第四十八條第一項第二款所定獲准居留，包含經入出國管理機關依入出國及移民法第二十三條第一項第一款規定許可居留、第二十五條規定許可永久居留或第三十一條第四項第一款至第五款規定准予繼續居留者。
Employment Service Act
Article 51
…
3. One permitted to live with his/her lineal relative who has a registered domestic residence in the Republic of China; or
…
第 48 條
雇主聘僱外國人工作，應檢具有關文件，向中央主管機關申請許可。但有下列情形之一，不須申請許可：
二、外國人與在中華民國境內設有戶籍之國民結婚，且獲准居留者。
I have sent this email to WDA to confirm:
請問。我目前有外國國籍，有配偶居留證 （配偶是台灣人）。目前要申請歸化。我拿到中華民國國籍的時候然後拿到「台灣地區居留證」（TARC）我跟現在一樣不需要工作證還是我要辦理戶籍才會有像現在那樣的工作權利？
Their English translations are so bad
do you read chinese?
Just read the Chinese version, it’s kinda confusing but better than the English version.
本法第五十一條第一項第三款所稱經獲准與其在中華民國境內設有戶籍之直系血親共同生活者，指經入出國管理機關以依親為由許可居留者。但獲准與在中華民國境內設有戶籍之直系血親共同生活前，已為中華民國國民之配偶而有第九條之一所定入出國及移民法相關規定情形者，其在中華民國境內從事工作，仍依本法第四十八條第一項第二款規定辦理。
this will be applied if you have a taiwanese child.
第 48 條
雇主聘僱外國人工作，應檢具有關文件，向中央主管機關申請許可。但有下列情形之一，不須申請許可：
二、外國人與在中華民國境內設有戶籍之國民結婚，且獲准居留者。
However, once you naturalize you aren’t a foreigner so this perhaps no longer applies
oops, you should be given residency as a dependant. you may be right, but iirc, i saw somewhere that article 48 is applied to a TARC holder with a taiwanese spouse.
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I think that is potentially the answer. Let’s see what WDA says, haha. Thank you for the info
The government really does publish some confusing stuff. Take this for example:
依據就業服務法第79條規定，中華民國國民兼具外國國籍而未在國內設籍者，應比照外國人規定，必須申請工作許可。
另依110年10月25日修正施行之「外國專業人才延攬及僱用法」第25條規定，經歸化取得我國國籍且兼具外國國籍而未在我國設有戶籍，並持我國護照入國從事專業工作或尋職者，得免申請工作許可。
GPT Translation:
Based on Article 79 of the Employment Service Act, nationals of the Republic of China who also hold foreign citizenship and do not have household registration in Taiwan must adhere to the regulations for foreigners and are required to apply for a work permit.
Additionally, in accordance with the provisions of Article 25 of the “Act for the Recruitment and Employment of Foreign Professional Talent,” as amended and implemented on October 25, 2020, those who have naturalized as Taiwanese citizens, hold dual citizenship, do not have household registration in Taiwan, and enter the country with a Taiwanese passport to engage in professional work or to seek employment, are exempted from applying for a work permit.
The second paragraph totally contradicts the first. 
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You could argue that since it says that nationals without household registrations should adhere to the regulations for foreigners, and the regulations for foreigners say that:
Prior to employing foreign worker to engage in work, employer shall apply to the central competent authority for employment permit with relevant documents submitted. However, the following foreigners are exempted：
2. A foreign worker has married a national of the Republic of China with a registered residence in the Republic of China and has been permitted to stay therein.
Then that means that dual Taiwan nationals without household registration and are married to a national of the ROC do not need a work permit… Is that what you meant earlier @tando?
Although to be honest, I think article 25 of the Act for the Recruitment and Employment of Foreign Professionals includes all foreigners who naturalize:
A citizen of the State who concurrently holds foreign nationality and has not established household registration in the State, and who comes to the State as holder of a foreign passport to engage in professional work or to seek employment, shall be treated in accordance with the provisions of this Act pertaining to foreign professionals. However, such person who has acquired nationality of the State by naturalization is exempted from applying for a work permit. A person who has acquired nationality of the State by naturalization but has not established household registration in the State, and who enters the State as holder of an ROC passport to engage in professional work or seek employment, is exempted from applying for a work permit.
That last sentence doesn’t mention anything about the person needing to have initially been on the foreign professional immigration route. It just says “a person”, so it should apply to all naturalized nationals without HHR. But does Taiwan law define what “professional work” is?
Although technically you’d need to leave Taiwan and re-enter on your new NWHOR passport for this to take effect…
They do:
- “Professional work” means the following work:
(1) Work as specified in Article 46 Paragraph 1 Subparagraphs 1 to 3, 5 and 6 of the Employment Service Act.
(2) Work as specified in Article 48 Paragraph 1 Subparagraphs 1 and 3 of the Employment Service Act.
(3) A full-time foreign language teacher in a short-term tutorial school registered in accordance with the Supplementary Education Act (hereafter referred to as “a short-term tutorial school”), or possessing specialized knowledge or skills, and approved as a short-term tutorial school teacher by the central competent authority of the industry concerned in consultation with the Ministry of Education.
(4) A teacher of a subject other than a foreign language in a special class approved by the Ministry of Education for the children of foreign professionals, foreign special professionals, and foreign senior professionals.
(5) Work in teaching academic subject or foreign language courses, teacher training, curriculum development, and activity promotion, as specified in the Enforcement Act for School-based Experimental Education, the Act Governing the Commissioning of the Operation of Public Schools at Senior High School Level or Below to the Private Sector for Experimental Education, and the Enforcement Act for Non-school-based Experimental Education at Senior High School Level or Below.
Employment Service Act Article 46:
Unless otherwise provided in the Act, the work that a foreign worker may be employed to engage in within the Republic of China is limited to the following:
1.Specialized or technical work.
2.Director/manager/executive of a business invested in or set up by overseas Chinese or foreigner(s) with the authorization of the Government of the Republic of China.
3.Teacher at the following schools:
(1)Teacher at a public or registered private college/university or school established especially for foreign residents.
(2)Approved teacher teaching course(s) on foreign language(s) at a public or registered private primary or high school.
(3)Teacher teaching course(s) at a public or registered private experimental high school’s bilingual department or at bilingual school(s).
4.Full-time teacher at a short-term class registered for supplementary schooling in accordance with the Supplementary Education Act.
5.Sports coach and athlete.
6.Religious, artistic, and show business work.
7.Crew member of a merchant vessel, working vessel, and vessel ad hoc permitted by the Ministry of Transportation and Communication.
8.Marine fishing/netting work.
9.Household assistant and nursing work.
10.Workers designated by the Central Competent Authority in response to national major construction project(s) or economic/social development needs.
11.Other specialized workers ad hoc approved by the Central Competent Authority due to the lack of such specialist in the domestic employment market and the business necessity to retain the service of such specialist
The Central Competent Authority shall consult the other central competent authority(ies) administering the work concerned to determine the working qualification(s) and standard of review thereof in respect of the foreign worker engaging in work as referred to in paragraph 11 of this article, except for as otherwise provided by other laws.
The employer when employing a foreign worker to engage in work as referred to in subparagraphs 8 to 10 of paragraph 1 of this article, shall execute a labor contract in writing with the employed foreign worker and with fixed duration only; in case where it is not so fixed, the duration of his/her employment shall be deemed as the same with the duration of employment permit thereof. The foregoing in this paragraph shall equally apply in the case of extension of such labor contract.
first paragraph of the article is
我國國民兼具外國國籍而未在我國設有戶籍，並持外國護照至我國從事專業工作或尋職者，依本法有關外國專業人才之規定辦理。但其係因歸化取得我國國籍者，得免申請工作許可。
I think the answer is YES, naturalized citizens who still hold other nationalities can work without permit, but only in the “professional work” listed above, which pretty much covers everything that a foreigner would be able to do here anyway. The only caveat is that you may need to leave Taiwan and re-enter with your new NWHOR passport for this to take affect.
For future reference, these are the 3 articles you need to prove your work right:
yes, but I’m not sure if a TARC holder not based on marriage is included. They don’t care how you get aprc, but they care how you get arc.
no need.
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