Further, the new copyright law stipulates that for citizens of Taiwan the principle of "creation" is to be adopted, whereas citizens of other countries use "registration." However, for "reciprocating" countries which mutually protect copyrights from Taiwan, these will have the same treatment as citizens--which means it is not necessary to register; the work will be protected as long as it was fully created by the original author.
此外，新著作權法規定，本國人民著作採「創作主義」，他國則採「註冊主義」；但與我國相互保護著作權的「互惠」國，則享有「國民待遇」﹘ ﹘即無須註冊，只要創作完成即受保護。