Clarification Needed: Am I Eligible for Taiwanese Citizenship under the New Law?

Absolutely correct. The amended law states one parent must have held HHR when the child was born. For those the one year residency requirement is dropped. Hence OP needs to reside in Taiwan at least one year to obtain his HHR.
https://tw.forumosa.com/t/nwohr-not-qualified-for-residence-certificate/237193/29?u=widi

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