國人與阿根廷、澳洲、奧地利、比利時、巴西、加拿大、哥倫比亞、丹麥、芬蘭、法國、德國、冰島、愛爾蘭、盧森堡、馬爾他、墨西哥（部分地區）、荷蘭、紐西蘭、挪威、葡萄牙、南非、西班牙、瑞典、英國（部分地區）、美國、烏拉圭等26個同性婚姻合法國家或地區之外籍人士，得辦理同性結婚登記。
Unofficial translation: [ROC] Nationals and foreign nationals of 26[*] countries/regions – Argentina, Australia, Austria, Belgium, Brazil, Canada, Colombia, Denmark, Finland, France, Germany, Iceland, Ireland, Luxemburg, Malta, Mexico (some regions), the Netherlands, New Zealand, Norway, Portugal, South Africa, Spain, Sweden, the UK (some regions), the US, and Uruguay – in which same sex marriage is legal may engage in registration of a same sex marriage.
*It seems to be 26 including Taiwan.
有關2位國人或國人與承認同性結婚國家人士於108年5月24日前在同性結婚合法國家同性結婚，可持憑渠等經驗證之結婚文件辦理同性結婚登記，其生效日期依司法院釋字第748號解釋施行法第24條及涉外法第46條、第62條規定，以其至戶政事務所辦理同性結婚登記之日為準。
Unofficial translation: Regarding 2 [ROC] nationals or a national and a foreign national from a country where SSM is legal who were married before 2019-05-24 in a country where SSM is legal, to engage in registration of SSM they can rely on their authenticated [經驗證] marriage documents, the dates of coming into effect of which are in accordance with the provisions of Art. 24 of the 司法院釋字第七四八號解釋施行法 [implementation law of JY Interpretation #748 i.e. the SSM law] and Art. 46 and 62 of the Act Governing the Choice of Law in Civil Matters Involving Foreign Elements, with the date on which SSM registration is conducted at the Household Registration Office prevailing.