Exhibit 8.1

LIST OF SUBSIDIARIES

(as of March 31, 2014)



|                                              |  |                              
|--------------------------------------------- |  | -----------------------------
|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                  
|Honghwa Human Resources Co., Ltd.             |  | Taiwan, ROC                  
|Yao Yong Real Property 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                        
|CHPT Japan Co., Ltd.                          |  | Japan                        
|Chief International Corp.                     |  | Samoa Islands                
|Senao International (Samoa) Holding Ltd.      |  | Samoa Islands                



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|                                                    |  |                              
|--------------------------------------------------- |  | -----------------------------
|NAME OF ENTITY                                      |  | JURISDICTION OF INCORPORATION
|Chunghwa Precision Test Tech. International, 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   
|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   
|Shanghai Taihua Electronic Technology Limited       |  | Peoples Republic of China   



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