Exhibit 8



Advanced Semiconductor Engineering,
Inc.



List of Subsidiaries



(As of March 31, 2016)



|A. | A.S.E. Holding Limited, a holding company organized under the laws of Bermuda, has a subsidiary, ASE Investment (Labuan) Inc., a holding company organized under the laws of Malaysia, which directly holds a wholly owned subsidiary:                                     
|-- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|   |                                                                                                                                                                                                                                                                            
|   | (1)                                                                                                                                                                                                                                                                        
|   |                                                                                                                                                                                                                                                                            
|   |                                                                                                                                                                                                                                                                            
|   |                                                                                                                                                                                                                                                                            
|B. | ASE Marketing and Service Japan Co., Ltd., a corporation organized under the laws of Japan.                                                                                                                                                                                
|   |                                                                                                                                                                                                                                                                            
|C. | ASE Test, Inc., a corporation organized under the laws of the Republic of China, has two direct holding subsidiaries:                                                                                                                                                      
|   |                                                                                                                                                                                                                                                                            
|   | (1)                                                                                                                                                                                                                                                                        
|   |                                                                                                                                                                                                                                                                            
|   | (2)                                                                                                                                                                                                                                                                        
|   |                                                                                                                                                                                                                                                                            
|D. | Omniquest Industrial Limited, a holding company organized under the laws of the British Virgin Islands, directly holds a wholly owned subsidiary, ASE Corporation, a holding company organized under the laws of the Cayman Islands, which directly holds two subsidiaries:
|   |                                                                                                                                                                                                                                                                            
|   | (1)                                                                                                                                                                                                                                                                        
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|   |                                                                                                                                                                                                                                                                            
|   |                                                                                                                                                                                                                                                                            
|   |                                                                                                                                                                                                                                                                            
|   |                                                                                                                                                                                                                                                                            
|   | (2)                                                                                                                                                                                                                                                                        
|   |                                                                                                                                                                                                                                                                            
|E. | Innosource Limited, a holding company organized under the laws of the British Virgin Islands, and its subsidiary, ASE Module (Shanghai) Inc., a corporation organized under the laws of the People’s Republic of China.                                                    
|   |                                                                                                                                                                                                                                                                            
|F. | J&R Holding Limited, a holding company organized under the laws of Bermuda, and its subsidiaries:                                                                                                                                                                          
|   |                                                                                                                                                                                                                                                                            
|   | (1)                                                                                                                                                                                                                                                                        
|   |                                                                                                                                                                                                                                                                            
|   | (2)                                                                                                                                                                                                                                                                        
|   |                                                                                                                                                                                                                                                                            
|   | (3)                                                                                                                                                                                                                                                                        
|   |                                                                                                                                                                                                                                                                            
|   | (4)                                                                                                                                                                                                                                                                        
|   |                                                                                                                                                                                                                                                                            

Exhibit 8-1




|   |                                                                                                                                                                                                                                                                              |                                                                                                                                        
|-- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------
|   |                                                                                                                                                                                                                                                                              |                                                                                                                                        
|   |                                                                                                                                                                                                                                                                              | (a)                                                                                                                                    
|   |                                                                                                                                                                                                                                                                              |                                                                                                                                        
|   |                                                                                                                                                                                                                                                                              | (b)                                                                                                                                    
|   |                                                                                                                                                                                                                                                                              | (c)                                                                                                                                    
|   | (5)                                                                                                                                                                                                                                                                          | Suzhou ASEN Semiconductors Co., Ltd., a corporation organized under the laws of the People’s Republic of China;                        
|   |                                                                                                                                                                                                                                                                              |                                                                                                                                        
|   | (6)                                                                                                                                                                                                                                                                          | ASE Test Limited, a holding company organized under the laws of Singapore, directly has three wholly owned subsidiaries:               
|   |                                                                                                                                                                                                                                                                              |                                                                                                                                        
|   |                                                                                                                                                                                                                                                                              | (a)                                                                                                                                    
|   |                                                                                                                                                                                                                                                                              |                                                                                                                                        
|   |                                                                                                                                                                                                                                                                              | (b)                                                                                                                                    
|   |                                                                                                                                                                                                                                                                              |                                                                                                                                        
|   |                                                                                                                                                                                                                                                                              | (c)                                                                                                                                    
|   |                                                                                                                                                                                                                                                                              |                                                                                                                                        
|   | (7)                                                                                                                                                                                                                                                                          | Anstock Limited, a corporation organized under the laws of the Cayman Islands; and                                                     
|   |                                                                                                                                                                                                                                                                              |                                                                                                                                        
|   | (8)                                                                                                                                                                                                                                                                          | Anstock II Limited, a corporation organized under the laws of the Cayman Islands.                                                      
|   |                                                                                                                                                                                                                                                                              |                                                                                                                                        
|G. | USI Inc., a corporation organized under the laws of the Republic of China, directly has a wholly owned subsidiary, Huntington Holdings International Co., Ltd., a holding company organized under the laws of the British Virgin Islands, and its wholly owned subsidiaries:
|   |                                                                                                                                                                                                                                                                              |                                                                                                                                        
|   | (1)                                                                                                                                                                                                                                                                          | Unitech Holdings International Co., Ltd., an investment corporation organized under the laws of the British Virgin Islands;            
|   |                                                                                                                                                                                                                                                                              |                                                                                                                                        
|   | (2)                                                                                                                                                                                                                                                                          | Universal ABIT Holding Co., Ltd., a holding company organized under the laws of the Cayman Islands;                                    
|   |                                                                                                                                                                                                                                                                              |                                                                                                                                        
|   | (3)                                                                                                                                                                                                                                                                          | Rising Capital Investment Limited, a holding company organized under the laws of the British Virgin Islands;                           
|   |                                                                                                                                                                                                                                                                              |                                                                                                                                        
|   | (4)                                                                                                                                                                                                                                                                          | Rise Accord Limited, a holding company organized under the laws of the British Virgin Islands; and                                     
|   |                                                                                                                                                                                                                                                                              |                                                                                                                                        
|   | (5)                                                                                                                                                                                                                                                                          | Real Tech Holdings Ltd., a holding company organized under the laws of the British Virgin Islands, has two direct holding subsidiaries:
|   |                                                                                                                                                                                                                                                                              |                                                                                                                                        
|   |                                                                                                                                                                                                                                                                              | (a)                                                                                                                                    
|   |                                                                                                                                                                                                                                                                              |                                                                                                                                        
|   |                                                                                                                                                                                                                                                                              | (b)                                                                                                                                    
|   |                                                                                                                                                                                                                                                                              |                                                                                                                                        

Exhibit 8-2




|   |                                                                                                                                                                          |                                                                                                                  |      
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|   |                                                                                                                                                                          |                                                                                                                  |      
|   |                                                                                                                                                                          |                                                                                                                  | (I)  
|   |                                                                                                                                                                          |                                                                                                                  |      
|   |                                                                                                                                                                          |                                                                                                                  | (II) 
|   |                                                                                                                                                                          |                                                                                                                  |      
|   |                                                                                                                                                                          |                                                                                                                  | (III)
|   |                                                                                                                                                                          |                                                                                                                  |      
|   |                                                                                                                                                                          |                                                                                                                  | (IV) 
|   |                                                                                                                                                                          |                                                                                                                  |      
|   |                                                                                                                                                                          |                                                                                                                  | (V)  
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|   |                                                                                                                                                                          |                                                                                                                  |      
|   |                                                                                                                                                                          |                                                                                                                  |      
|H. | Lu-Chu Development Corporation., a corporation organized under
        the laws of the Republic of China.                                                               
|I. | Advanced Semiconductor Engineering, Inc. has significant interests in the following companies:                                                                          
|   |                                                                                                                                                                         
|   | (1)                                                                                                                                                                      | Hung Ching Development & Construction Co. Ltd., a corporation organized under the laws of the Republic of China;
|   |                                                                                                                                                                          |                                                                                                                  |      
|   | (2)                                                                                                                                                                      | Hung Ching Kwan Co., a corporation organized under the laws of the Republic of China;                           
|   |                                                                                                                                                                          |                                                                                                                  |      
|   | (3)                                                                                                                                                                      | Advanced Microelectronic Products Inc., a corporation organized under the laws of the Republic of China; and    
|   |                                                                                                                                                                          |                                                                                                                  |      
|   | (4)                                                                                                                                                                      | Siliconware Precision Industries Co., Ltd., a corporation organized under the laws of the Republic of China.    
|   |                                                                                                                                                                          |                                                                                                                 
|J. | Advanced Semiconductor Engineering, Inc. has a joint venture investment, ASE Embedded Electronics Inc., a corporation organized under the laws of the Republic of China.
|   |                                                                                                                                                                         

Exhibit 8-3