Exhibit 8.1

LIST OF SUBSIDIARIES

(as of March 31, 2013)



|                                                  |  |                              
|------------------------------------------------- |  | -----------------------------
|NAME OF ENTITY                                    |  | JURISDICTION OF INCORPORATION
|CHIEF Telecom Inc.                                |  | Taiwan, ROC                  
|                                                  | 
|Chunghwa International Yellow Pages Co., Ltd.     |  | Taiwan, ROC                  
|                                                  | 
|Chunghwa Investment Co., Ltd.                     |  | Taiwan, ROC                  
|                                                  | 
|Chunghwa Precision Test Tech. Co., Ltd.           |  | Taiwan, ROC                  
|                                                  | 
|Chunghwa System Integration Co., Ltd.             |  | Taiwan, ROC                  
|                                                  | 
|Light Era Development Co., Ltd.                   |  | Taiwan, ROC                  
|                                                  | 
|Senao International Co., Ltd.                     |  | Taiwan, ROC                  
|                                                  | 
|Spring House Entertainment Inc.                   |  | Taiwan, ROC                  
|                                                  | 
|Unigate Telecom Inc.                              |  | Taiwan, ROC                  
|                                                  | 
|Yao Yong Real Property Co., Ltd.                  |  | Taiwan, ROC                  
|                                                  | 
|Honghwa Human Resources Co., Ltd.                 |  | Taiwan, ROC                  
|                                                  | 
|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                    
|                                                  | 
|Donghwa Telecom Co., Ltd.                         |  | Hong Kong                    
|                                                  | 
|Senao International HK Limited                    |  | Hong Kong                    
|                                                  | 
|Chunghwa Hsingta Company Ltd.                     |  | 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. |  | Peoples Republic of China   
|                                                  | 
|Chunghwa Telecom (China), Co., Ltd.               |  | Peoples Republic of China   



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|                                                    |  |                              
|--------------------------------------------------- |  | -----------------------------
|NAME OF ENTITY                                      |  | JURISDICTION OF INCORPORATION
|Chunghwa Telecom Singapore Pte., Ltd.               |  | Singapore                    
|                                                    | 
|Chunghwa Telecom Global, Inc.                       |  | United States of America     
|                                                    | 
|Chunghwa Precision Test Tech. USA Corporation       |  | United States of America     
|                                                    | 
|Chunghwa Telecom Vietnam Co., Ltd.                  |  | Vietnam                      
|                                                    | 
|Chunghwa Sochamp Technology Inc.                    |  | Taiwan, ROC                  
|                                                    | 
|Smartfun Digital Co., Ltd.                          |  | Taiwan, ROC                  
|                                                    | 
|Ceylon Innovation Co., Ltd.                         |  | Taiwan, ROC                  
|                                                    | 
|Senao Trading (Fujian) Co., Ltd.                    |  | Peoples Republic of China   
|                                                    | 
|Senao International Trading (Shanghai) Co., Ltd.    |  | Peoples Republic of China   
|                                                    | 
|Senao International Trading (Shanghai) Co., Ltd.    |  | Peoples Republic of China   
|                                                    | 
|Senao International Trading (Jiangsu) Co., Ltd.     |  | Peoples Republic of China   
|                                                    | 
|Jiangsu Zhenhua Information Technology Company, LLC |  | Peoples Republic of China   
|                                                    | 
|Hua-Xiong Information Technology Co. Ltd.           |  | Peoples Republic of China   



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