My younger brother, who is a pastor on sabbatical and now serving as a missionary working in northern Thailand, returned to Taipei yesterday. He told me because of the regulation, he had to get a proof of negative infection by nucleic acid-based detection 72 hours prior to being allowed to enter into Taiwan, so he got the test at a hospital in Bangkok.
But the destination he headed to that shown on the paper issued by the hospital was stated as "Taiwan, province of China". Being afraid of any trouble he might encounter at Taipei customs, my brother asked if the destination could be changed to "ROC", "ROC, Taiwan", or simply "Taiwan". No doubt about it, he got a negative answer: "No".
He encountered no trouble when showing the test certificate to the customs at Taoyuan Airport.