Legal Framework

Elections in Taiwan, also known as the Republic of China, are governed by the Constitution, acts and laws passed solely for suffrage and electing public officials.

The Constitution provides that the various elections held shall be by universal, equal, through direct suffrage and by secret ballot. It also provides for the rights of recall, initiative and referendum, rights to public examinations, and to hold public offices. It also contains basic provisions for the elected offices and their terms of office, as well as the eligibility requirements for voters.

Other legal instruments directing elections in Taiwan include:

• Presidential and Vice-Presidential Election and Recall Act, which governs the conduct and procedures of election for the President and Vice-President, pursuant to Article 46 and Paragraph One of Article 2 of the Supplementation and Amendment of the Constitution.
• Civil Servants Election and Recall Act, which governs the election for the central civil servants (members of the Legislative Yuan) and local civil servants (i.e., municipal councilors, county councilors, governors of municipalities, etc.)
• The Organic Law of the Central Election Commission, refers to the establishment of the election management body of Taiwan, known as the Central Election Commission (CEC).

Source

The Constitution of Taiwan 1947 with Amendments through 2005 Civil Servants Election Recall Act (http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=D0020010)
Presidential and Vice-Presidential Election and Recall Act (http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=D0020053)
The Organic Law of the Central Election Commission (http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=D0000153) 

Resources :

Constitution
PDF: Constitution of 1947 with Amendments through 2005

Other Laws and information