According to the amendments made on December 27, 2023, of the "Regulations Governing Visiting, Residency, and Permanent Residency of Aliens",  starting from January 1, 2024, the ARC of international students in Taiwan can be extended up to 2 years after graduation.

For more detailed information, please refer to Regulations Governing Visiting, Residency, and Permanent Residency of Aliens article 11 (only in Chinese):

https://glrs.moi.gov.tw/LawContent.aspx?id=FL004681#lawmenu