Exhibit 8.1

LIST OF SUBSIDIARIES

(as of March 31, 2010)



|                                                  |  |                                     
|------------------------------------------------- |  | ------------------------------------
|NAME OF ENTITY                                    |  | JURISDICTION OF INCORPORATION       
|Chief Telecom Inc.                                |  | Taiwan, R.O.C.                      
|                                                  | 
|Chunghwa International Yellow Pages Co., Ltd.     |  | Taiwan, R.O.C.                      
|                                                  | 
|Chunghwa Investment Co., Ltd.                     |  | Taiwan, R.O.C.                      
|                                                  | 
|Chunghwa Precision Test Tech Co., Ltd             |  | Taiwan, R.O.C.                      
|                                                  | 
|Chunghwa System Integration Co., Ltd.             |  | Taiwan, R.O.C.                      
|                                                  | 
|InfoExplorer Co., Ltd.                            |  | Taiwan, R.O.C.                      
|                                                  | 
|Light Era Development Co., Ltd.                   |  | Taiwan, R.O.C.                      
|                                                  | 
|Senao International Co., Ltd.                     |  | Taiwan, R.O.C.                      
|                                                  | 
|Spring House Entertainment Inc.                   |  | Taiwan, R.O.C.                      
|                                                  | 
|Unigate Telecom Inc.                              |  | Taiwan, R.O.C.                      
|                                                  | 
|Yao Yong Real Property Co., Ltd.                  |  | Taiwan, R.O.C.                      
|                                                  | 
|New Prospect Investments Holdings Ltd.            |  | British Virgin Islands              
|                                                  | 
|Prime Asia Investments Group Ltd.                 |  | British Virgin Islands              
|                                                  | 
|Chunghwa Investment Holding Company               |  | Brunei                              
|                                                  | 
|Concord Technology Co., Ltd.                      |  | Brunei                              
|                                                  | 
|CHI One Investment Co., Ltd.                      |  | Hong Kong                           
|                                                  | 
|Chief Telecom (Hong Kong) Limited                 |  | Hong Kong                           
|                                                  | 
|Donghwa Telecom Co., Ltd.                         |  | Hong Kong                           
|                                                  | 
|Senao International HK Limited                    |  | Hong Kong                           
|                                                  | 
|Chunghwa Telecom Japan Co., Ltd.                  |  | Japan                               
|                                                  | 
|Chief International Corp.                         |  | Samoa Islands                       
|                                                  | 
|Senao International (Samoa) Holding Ltd.          |  | Samoa Islands                       
|                                                  | 
|Glory Network System Service (Shanghai) Co., Ltd. |  | Shanghai, Peoples Republic of China
|                                                  | 
|Chunghwa Telecom Singapore Pte, Ltd.              |  | Singapore                           
|                                                  | 
|Chunghwa Telecom Global, Inc.                     |  | United States of America