According to the U.S. Congressional Research Service, the Spratly Islands which form the most extreme bulge of the Chinese SCS dashed line claim, as well as Scarborough Shoal, are claimed entirely by the Taiwanese/Republic of Chinese.
It makes no mention of Taipei's claims on the Paracels, but the Taiwanese/Republic of Chinese government itself clarifies this omission on the official website of the Ministry of Foreign Affairs of the Republic of Chinese (Taiwan) as follows:
Ministry of Foreign Affairs of the Republic of China (Taiwan)
reiterates its position on the South China Sea
Date: 2011/05/25 Data Source: 公眾外交協調會
No. 167 May 25, 2011 On May 19 this year, the government of the Socialist Republic of Viet Nam claimed the Shisha Islands (Paracel Islands) and the Nansha Islands (Spratly Islands), which belong to the Republic of China (Taiwan), to be an integral part of Vietnamese territory. Then, on May 23, the presidential spokesperson of the Republic of the Philippines stated that Reed Bank, which is part of the Nansha Islands, is in Western Palawan and therefore an integral part of the territory of the Philippines. The Ministry of Foreign Affairs (MOFA) of the Republic of China (Taiwan) reiterates its position as follows: 1.Reed Bank is part of the Nansha Islands. Whether looked at from the perspective of history, geography or international law, the Nansha Islands, the Shisha Islands, the Chungsha Islands (Macclesfield Islands) and the Tungsha Islands (Pratas Islands), as well as their surrounding waters, sea beds and subsoil, are all an inherent part of the territory of the Republic of China (Taiwan). These archipelagoes therefore fall under the sovereignty of the Republic of China (Taiwan), and the government reasserts that it enjoys all rights over the islands and their surrounding waters, and that it does not accept any claim to sovereignty over, or occupation of, these areas by other countries.