It’s the same for the ROC Nationality Act. However it is known to the authorities that the mother is definitely not a Republic of China national. And since the whereabout of the father are unknown - even if he possibly is Taiwanese - there is no claim to ROC nationality for these children.
what happens if the orpaned child’s parents are both taiwanese?
If both parents are ROC nationals, the child will be a ROC national.
If only the mother is a ROC national, the child will be a ROC national.
If only the father is a ROC national, it would primarily depend on legal parenthood, i.e. if a foreign wife is married to a ROC national husband, the child born within that marriage will automatically be considered to be the offspring of the ROC national husband and hence be a ROC national. If the parents are unmarried, the ROC father would either have to acknowledge the child OR a court declares him to be the father.
It gets tricky where we cannot or only with much difficulty establish legal parenthood of a ROC national biological father.
They have the legal discretion to give stateless and nameless orphans statehood and legal names. They should face up to this because they are at fault for the situation and they know it.
so having a ROC father really screws you over, and basically lets the guy be as irresponsible as they want. wow that one seems fair on everyone 
I find it hard to believe wards of the state will not be granted local ID, is this correct?