The Executive Yuan may establish or designate institutions, or commission non-governmental organizations in Hong Kong or Macau to handle matters regarding exchanges between the Taiwan Area and Hong Kong or Macau.
The Competent Authority shall submit regular reports on the operations of the above institutions or non-governmental organizations to the Legislative Yuan.
The organization and supervision of the commissioned non-governmental organizations mentioned in the first paragraph of this article shall be stipulated by law.

Institutions that have been established or designated as well as non-governmental organizations that have been commissioned in accordance with the preceding article shall not enter into any agreement in any form with the Hong Kong or Macau government, or their respective authorized non-governmental organizations, without prior authorization of the Competent Authority.

The Executive Yuan may allow the Hong Kong or Macau government, or their respective authorized non-governmental organizations, to set up establishments in and dispatch representatives to the Taiwan Area to handle matters regarding exchanges between the Taiwan Area and Hong Kong or Macau.
Personnel of said establishments must be residents of Hong Kong or Macau.

The Executive Yuan may authorize the institutions or non-governmental organizations stipulated in Article 6 to certify documents produced in Hong Kong or Macau.
Any and all disputes concerning the substantive content of the documents mentioned in the preceding paragraph shall be settled by the relevant authority or court.

People of the Taiwan Area who travel to Hong Kong or Macau shall follow the general exit rules; however, for those entering the Mainland Area via Hong Kong or Macau, relevant rules in the Act Governing the Relations Between People of the Taiwan Area and the Mainland Area shall apply.

Hong Kong or Macau Residents may, with permission, enter the Taiwan Area.
Regulations governing such permission shall be formulated by the Ministry of the Interior, and submitted to the Executive Yuan for approval and subsequent promulgation.

Hong Kong or Macau Residents may apply for temporary or permanent residence in Taiwan. The regulations and procedures for so doing shall be formulated by the Ministry of the Interior, and then submitted to the Executive Yuan for approval and subsequent promulgation.
Annual quotas may be imposed on the numbers of Hong Kong and Macau Residents that may be granted temporary or permanent residency if necessary.

The provisions of Chapters 5, 6, and 7 of the Employment Services Act on the employment, supervision, and punishment of foreign workers shall apply, mutatis mutandis, to the employment in the Taiwan Area of Hong Kong or Macau Residents.
Employment in the Taiwan Area of those Residents of Hong Kong or Macau specified in Article 4, Paragraph 3, of this Act shall be subject to special regulations, which shall be formulated by the Ministry of Labor in conjunction with other relevant agencies and submitted to the Executive Yuan for approval and subsequent promulgation.

A resident of Hong Kong or Macau Area who has entered the Taiwan Area may be deported, or ordered to depart within ten days, and in the event of failure to depart within the required time limit, be deported by the National Immigration Agency of the Ministry of the Interior, provided any of the following circumstances should exist:
1. Entering into the Taiwan Area without permission; or
2. Entering into the Taiwan Area with permission but has overstayed the permitted duration, or the permission to briefly stay, stay or permanently stay has been revoked or abolished.
Upon learning of a pending criminal judicial process involving a resident of Hong Kong or Macau Area to be deported pursuant to the previous Paragraph of this Article, the National Immigration Agency of the Ministry of the Interior shall notify the relevant judicial authority of the pending deportation ten days before the enforcement thereof. The National Immigration Agency may order a forcible deportation or departure of a resident of Hong Kong or Macau Area except when such resident of Hong Kong or Macau Area has otherwise been lawfully detained, arrested, taken into custody, or banned from exiting.
The National Immigration Agency of the Ministry of the Interior shall allow a resident of Hong Kong or Macau Area being deported an opportunity to rebut before enforcing the forcible deportation; and a review meeting shall be convened before the forcible deportation of a resident of Hong Kong or Macau Area who has obtained permission for residency or permanent residency in the Taiwan Area, provided, however, that a review meeting shall not be required before forcible deportation in any of the following circumstances:
1. The person to be deported waives the rebuttal right or departs voluntarily.
2. The person to be deported is required to depart pursuant to another law or regulation.
3. There exists a risk that the person to be deported might be harming the national interest, public safety or public order or engaging in terrorist activities and an immediate action is necessary to deal with the emergency circumstances.
The rules, procedure, management and any other matters to be complied with pertaining to the deportation described in the first Paragraph of this Article shall be promulgated by the Ministry of the Interior.
The members of the review meeting referred to in the third Paragraph of this Article shall be selected by the Ministry of the Interior and shall consist of representatives of relevant authorities, fair and just people of society, and scholars and experts. Of the total number of such members, any gender shall not be less than one-third, and the fair and just people of society and the scholars and experts together shall not be less than one-half.

Where it is apparent that a forcible deportation would be difficult to enforce without detaining the person to be forcibly deported pursuant to Paragraph 1 of the previous Article and one of the following circumstances should exist, the National Immigration Agency of the Ministry of the Interior may temporarily detain such person, provided that the duration of such temporary detention shall be no more than fifteen days from the beginning time of the detention and that the detainee shall be given an opportunity to rebut before ordering the temporary detention:
1. The person has no relevant travel documents therefore the deportation cannot be processed pursuant to the regulations.
2. There exist sufficient facts to demonstrate that the person could disappear, flee or is reluctant to depart.
3. The person has been warranted for arrest abroad.
The National Immigration Agency of the Ministry of the Interior shall apply to the court for an order to continue the detention by submitting reasons therefor no later than five days before the expiration of temporary detention period if it believes before the expiration of the temporary detention period that it is necessary to continue such detention. The duration of the continued detention shall not exceed forty-five days from the expiration of the original temporary detention period.
The National Immigration Agency of the Ministry of the Interior shall apply to the court for an order for extension of the detention by submitting reasons therefor no more than five days before the expiration of the continued detention period if it believes before the expiration of the continued detention period that one of the circumstances set forth in the first Paragraph of this Article exists and it is necessary to extend the detention. The duration of the extended detention shall not exceed forty days from the expiration of the continued detention period.
In situation where the detainee may not have to be detained, or the reason for the detention has disappeared, or the detention has become unnecessary, the National Immigration Agency of the Ministry of the Interior has the authority to revoke the temporary detention, to discontinue the detention, or to opt for an alternative measure, respectively, based upon the existing circumstances and to release the detainee thereafter. In the event that a continued detention or an extended detention has been ordered by a court, the National Immigration Agency shall immediately notify the court issuing such order upon termination of the detention.
Upon learning that a criminal matter involving a detainee is in a judicial process, the National Immigration Agency of the Ministry of the Interior shall notify the relevant judicial authority of the ongoing detention no later than ten days before enforcing the forcible deportation. The forcible deportation shall not be enforced if the competent judicial authority believes that it is necessary to detain or ban the detainee from exiting and that the detainee should be transferred for judicial processing.
The National Immigration Agency of the Ministry of the Interior shall notify those residents of Hong Kong or Macau Area who were detained prior to the effective date of the June 2, 2015 amendment of this Act and whose time in detention had not exceeded fifteen days when said amendment became effective that the detainee may object to the detention, and shall apply to the court for an order to continue the detention by submitting reasons therefor before the expiration of the fifteen day period if it believes that it is necessary to continue such detention. When the duration of the detention has exceeded fifteen days but no more than sixty days or has already exceed sixty days, the National Immigration Agency shall apply to the court for an order to continue or to extend the detention by submitting reasons therefor on the effective day of said amendment if it believes that it is necessary to continue or to extend such detention.
The duration of detentions arising out of the same cause shall be combined for purpose of calculating the total time of detention, and the total time of detention hereunder shall not exceed one hundred days. The combined time of the detention taken place before and after the effective date of the June 2, 2015 amendment of this Act shall not exceed one hundred days in total.
The rules set forth in the second and third Paragraphs of Article 38, Article 38-1 through Article 38-3, Article 38-6, the second Paragraph of Article 38-7, the first Paragraph of Article 38-8, and Article 38-9 shall be applicable mutatis mutandis to the alternative dispositions of the detainee, the grounds against temporary detention, the procedure for objection by detainee, the statutory grounds for relieving the time limit to process the detainee to court, the implementation of temporary detention, the ways of deciding temporary detention and deportation, the procedure for revocation (discontinuance) of detention, the rules relating to resumption of detention, the video hearing and other items to be complied with.
The regulations related to the implementation, procedure, management of the detention and other items to be compliant with shall be promulgated by the Ministry of the Interior.
The preceding Article and the preceding nine Paragraphs of this Article shall be applicable to residents of Hong Kong or Macau Area who entered the Taiwan Area prior to the effective date of this Act.

Any resident of Hong Kong or Macau Area who overstays the authorized duration of residency in the Taiwan Area for less than thirty days and whose original basis of application for the residency still exists may re-apply with the National Immigration Agency of the Ministry of the Interior for residency after being penalized pursuant to Article 47-1. A period of one year shall be deducted when calculating the required duration of stay or residency in the Taiwan Area.

People of the Taiwan Area shall, under either of the following circumstances, be liable for the expenses of detention and deportation:
(1) Enabling Hong Kong or Macau Residents to enter the Taiwan Area illegally; or
(2) Illegally hiring Residents of Hong Kong or Macau.
When several persons are liable for the expenses referred to in the previous paragraph, they shall be jointly and severally liable.
Expenses incurred in cases covered under Item (1) shall be collected by the deporting authority. Said authority shall notify liable parties of the deadline for payment and make available copies of all relevant invoices and statements. Cases in which payment is not received by the deadline shall be referred to the court for compulsory collection.

Hong Kong or Macau Residents permitted to enter the Taiwan Area who have not maintained a registered domicile in the Taiwan Area for ten full years may not register as candidates for public office, serve in the military, or organize political parties.
Hong Kong or Macau Residents referred to in Article 4, Paragraph 3, of this Act, who have entered the Taiwan Area with permission but have not maintained a registered domicile in the Taiwan Area for one full year may not register as candidates for public office, serve in the military, or organize political parties.

The same regulations governing the entry, residency and employment of Taiwan residents shall apply to local employees of ROC organizations in Hong Kong or Macau who have worked for said organizations over a specified period of time. This shall also be true for said employees' parents, spouses, children who have yet to attain the age of majority, and spouses' parents, when applying to enter the Taiwan Area.
Rules both for identifying the organizations and employees and for determining the period of employment referred to in the preceding paragraph shall be formulated by the Competent Authority and submitted to the Executive Yuan for approval and subsequent promulgation.

Necessary assistance shall be provided to Hong Kong or Macau Residents whose safety and liberty are immediately threatened for political reasons.

The regulations governing Hong Kong or Macau Residents who enter the Taiwan Area for study shall be formulated by the Ministry of Education and submitted to the Executive Yuan for approval and subsequent promulgation.

Regulations governing the verification and recognition of the academic records of Hong Kong or Macau Residents shall be formulated by the Ministry of Education and submitted to the Executive Yuan for approval and subsequent promulgation.
The academic records referred to in the preceding paragraph obtained before the end of British or Portuguese rule shall be governed by the original regulations and not by the regulations to be drawn up by the Ministry of Education as stipulated in the preceding paragraph.

Hong Kong or Macau Residents may take the Examinations for Professionals and Technologists. The regulations governing the administration of said examinations for foreign nationals shall apply mutatis mutandis.

The verification and recognition of the credentials of professional and technical personnel from Hong Kong or Macau shall be governed by the same regulations as those governing the recognition of credentials of foreign professional and technical personnel.

Publications, motion pictures, videotapes, as well as radio and TV programs of Hong Kong or Macau origin may enter the Taiwan Area with permission, and may be published, produced, or broadcast in the Taiwan Area. The regulations governing such activities shall be formulated by the Ministry of Culture and submitted to the Executive Yuan for approval and subsequent promulgation.

Vessels of the Republic of China may sail to Hong Kong or Macau in accordance with the relevant laws and regulations. However, in the event of a threat to the security, public order, or interests of the Taiwan Area, the Ministry of Transportation and Communications or relevant agencies may impose necessary restrictions or prohibitions.
Vessels of Hong Kong or Macau may sail to the Taiwan Area in accordance with the relevant laws and regulations. However, the Ministry of Transportation and Communications or relevant agencies may impose necessary restrictions or prohibitions under any of the following circumstances:
(1) If the security, public order, or interests of the Taiwan Area may be threatened;
(2) If Hong Kong or Macau adopts discriminatory measures against vessels of the Republic of China; or
(3) If investigations prove that a vessel is owned by mainland Chinese company which without permission to sail between the Taiwan Area and Hong Kong or Macau .
Regulations governing affairs relating to vessels of Hong Kong or Macau when entering or exiting the ports and when berthing in ports in the Taiwan Area may be formulated respectively by the Ministry of Transportation and Communications or relevant agencies, and shall not be subject to the restrictions imposed by Article 25 of the Commercial Port Law.

Foreign vessels may sail between the Taiwan Area and Hong Kong or Macau in accordance with the relevant laws and regulations. However, the Ministry of Transportation and Communications may, if necessary, restrict or prohibit the transportation of passengers and cargo based on the relevant provisions in the Shipping Industry Law.

Civil aircraft registered in the Republic of China, Hong Kong or Macau may fly between the Taiwan Area and Hong Kong or Macau with permission from the Ministry of Transportation and Communications. However, in the event of changes in circumstances which possibly threaten the security of the Taiwan Area or constitute a major concern, the Ministry of Transportation and Communications may impose necessary restrictions or prohibitions.
Civil aircraft registered in Hong Kong or Macau which illegally enter the restricted areas of the Taipei Flight Information Region shall be warned or forced to leave the area, forced to land, or subjected to other necessary measures taken by agencies in charge of air defense.

Foreign-registered civil aircraft may fly between the Taiwan Area and Hong Kong or Macau in accordance with air traffic rights exchanges and by reference to international air traffic conventions.
Foreign-registered civil aircraft which illegally enter the restricted areas of the Taipei Flight Information Region shall be warned or forced to leave the area, forced to land, or subjected to other necessary measures by agencies in charge of air defense.

People of the Taiwan Area with income from Hong Kong or Macau sources shall be exempt from paying income tax on that income.
Juridical persons, organizations or other institutions of the Taiwan Area shall pay taxes on income earned in Hong Kong or Macau together with income from Taiwan. However, the amount of any taxes already paid in Hong Kong or Macau may be reported along with other taxes on foreign income already paid in accordance with the national tax laws of the source of income, and this amount may be deducted from the total amount of ROC taxes due.
The value of the deduction stipulated in the preceding paragraph shall not exceed the additional amount of tax due as a result of applying the appropriate tax rate to total combined taxable income from Hong Kong, Macau, and foreign sources, as well as domestic income.

A Hong Kong or Macau Resident who has income from sources in the Taiwan Area shall pay income tax on said income in accordance with provisions of the Income Tax Law.
The income of Hong Kong or Macau juridical persons, organizations or other institutions from sources in the Taiwan Area shall be taxed in accordance with the provisions of the Income Tax Law governing profit-seeking enterprises headquartered outside the territory of the Republic of China.

The business tax and income tax payable by the marine transport and air transport enterprises of the Taiwan Area upon the revenue or income derived from transport business done in Hong Kong or Macau and those taxes payable by the marine transport and air transport enterprises of Hong Kong or Macau upon the revenue or income derived from transport business done in the Taiwan Area may be mutually reduced or exempt based on the principle of reciprocity.
The regulations pertaining to the scope, method and procedure of the reduction or exemption of the taxes referred to in the previous paragraph, and any other items relevant thereto, shall be drafted by the Ministry of Finance in accordance with the agreements between the Taiwan Area and Hong Kong or Macau, and submitted to the Executive Yuan for review and approval.

Individuals, juridical persons, organizations or other institutions of the Taiwan Area engaged in investment or technological cooperation in Hong Kong or Macau shall deal with the Ministry of Economic Affairs or other relevant agencies when applying for necessary permits or submitting required materials. The rules for this shall be formulated by the Ministry of Economic Affairs together with other concerned agencies and submitted to the Executive Yuan for approval and subsequent promulgation.

The relevant regulations concerning foreign investment and remittance shall apply mutatis mutandis to investment in the Taiwan Area by Hong Kong or Macau Residents, juridical persons, organizations or other institutions. The regulations governing overseas Chinese investment and remittance shall apply mutatis mutandis to investment in the Taiwan Area by the Hong Kong or Macau Residents referred to in Article 4, Paragraph 3, of this Act.

Financial and insurance institutions in the Taiwan Area may, with permission, establish branches or subsidiaries in Hong Kong or Macau. The relevant rules shall be formulated by the Ministry of Finance and submitted to the Executive Yuan for approval and subsequent promulgation.

Relevant rules of the Act for Foreign Exchange Control shall apply mutatis mutandis to the regulation in the Taiwan Area of currency and negotiable instruments issued in Hong Kong or Macau, as long as they are fully backed by reserves and freely convertible.
In the event that the preceding conditions are not met, or if other major circumstances arise and are deemed harmful to the financial stability of the Taiwan Area, or as likely to seriously affect the financial policies of the Taiwan Area, then the inflow and outflow, exchange and other trading activities involving said currency and negotiable instruments in the Taiwan Area may be restricted or prohibited by the Central Bank of China in conjunction with the Ministry of Finance. However, said currency and negotiable instruments, if declared voluntarily to customs upon entry, may be taken out of the Taiwan Area.

The Central Bank of China may regulate, restrict or prohibit the inflow and outflow of Hong Kong or Macau capital to and from the Taiwan Area when necessary to maintain the stability of financial or foreign exchange markets. The regulations for this shall be formulated by the Central Bank of China together with relevant agencies and submitted to the Executive Yuan for approval and subsequent promulgation.

Trade between the Taiwan Area and Hong Kong or Macau may be conducted directly. However, if changes in the circumstances affect the major interests of the Taiwan Area, the Ministry of Economic Affairs, together with the relevant agencies, may impose necessary restrictions.
Hong Kong or Macau goods imported or carried into the Taiwan Area shall be deemed as imported items. The inspection, quarantine, administration, and taxation of such items shall thus be carried out in accordance with relevant import laws and regulations.
Goods exported to Hong Kong or Macau shall be deemed as export items and shall be treated in accordance with the relevant export laws and regulations.

The intellectual property of Hong Kong or Macau residents or juridical persons may be copyrighted in the Taiwan Area in accordance with the Copyright Law, provided one of the following two conditions is met:
(1) The works are published or issued for the first time in the Taiwan Area or published or issued in the Taiwan Area within 30 days of their first overseas distribution; provided, however, that Hong Kong or Macau also accords the works of the individuals or juridical persons of the Taiwan Area protection under the same circumstances and that this is verified as true; or
(2) Individuals or juridical persons of the Taiwan Area may enjoy copyright protection in Hong Kong or Macau on the basis of agreements, accords, negotiations, and laws and regulations or customary practice in Hong Kong or Macau.

The registration of or other procedures related to patents, trademarks, and other industrial property rights in the Taiwan Area for Hong Kong or Macau Residents, juridical persons, organizations or other agencies shall be permitted under any of the following circumstances:
(1) Hong Kong or Macau and the Taiwan Area are all participants in international accords or agreements for protection of patents, trademarks or other industrial property rights;
(2) Hong Kong or Macau signs a bilateral agreement with the Taiwan Area regarding the mutual protection of patents, trademarks or other industrial property rights, or a reciprocal accord conferring protection of patents, trademarks or other industried property rights is signed through organizations or institutions with the approval of the Competent Authority.
(3) When Hong Kong or Macau accepts the registration of or other application related to patents, trademarks, and other industrial property rights for individuals, juridical persons, organizations or other institutions of the Taiwan Area.
When Hong Kong or Macau recognizes priority rights with regard to registration of patents, trademarks, and other industrial property rights for individuals, juridical persons, organizations or institutions of the Taiwan Area, Hong Kong or Macau Residents, juridical persons, organizations or other institutions may claim priority rights if they apply to the Ministry of Economic Affairs within 12 months of their first application in Hong Kong or Macau.
The stipulated period in the preceding paragraph shall be six months for design patents or trademark registration cases.