It is only if you were born in Taiwan.
In Chinese
https://www.immigration.gov.tw/ct_cert.asp?xItem=1088361&ctNode=32596&mp=1
you mean #4?
I had misunderstood it that the parent(s) should reside in Taiwan now. If you were born at parent(s) with households registration, you can get a TARC. Thank you for letting me know the correct regulation.
By the way, its English translation is terrible.
“四、居住臺灣地區設有戶籍國民在國外出生之子女，年齡在二十歲以上。”
"4 Was or is born in overseas, resides in the Taiwan Area and has registered his/her permanent residence at a household registry in the area. The person is at the age of twenty (20) or up. "