Regulations for Exit of Draftees
Article 5:
1.The draftee studying abroad is taking high school degree in an academic institute duly accredited by the regulating authorities of education in that country.
http://db.lawbank.com.tw/Eng/FLAW/FLAWDAT0202.asp

役男出境處理辦法
第 5 條
一、在國外就讀經當地國教育主管機關立案之高中以上正式學歷學校。
http://db.lawbank.com.tw/FLAW/FLAWDAT0202.aspx?lsid=FL002390

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Note added at 4 hrs (2012-05-24 08:50:08 GMT)
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A duly accredited educational institution is defined as a
public or private, non-profit, university, college (4-year or
2-year) or school for grades pre-kindergarten through 12,
or vocational, technical, or school for special education,
which is accredited by a national or regional accrediting
council or commission or appropriate government agency
or board of education of the state or country in which the
educational institution is located.
ftp://service.boulder.ibm.com/software/advantage/docs/uss971...