Based on National Standards of the Republic of China CNS 7648: Data Elements and Interchange Formats—Information Interchange—Representation of Dates and Times (similar to ISO 8601), year numbering may use the Gregorian system as well as the ROC era.
According to National Standards of the Republic of China CNS 7648: Data Elements and Interchange Formats—Information Interchange—Representation of Dates and Times (akin to ISO 8601), years can be represented using either the Gregorian calendar or the ROC era.