This Act is specially enacted to regulate and promote trade, economic, cultural and other relations with Hong Kong and Macau.
For matters not provided for in this Act , the provisions of other relevant laws or regulations shall apply. However, the Act Governing the Relations Between Peoples of the Taiwan Area and the Mainland Area is not applicable except where explicitly specified in this Act .

The term "Hong Kong" as used herein refers to Hong Kong Island, the Kowloon Peninsula, the New Territories and parts ancillary thereto, as originally administered by the United Kingdom.
The term "Macau" as used herein refers to the Macau Peninsula, Taipa Island, Coloane Island and parts ancillary thereto, as originally administered by Portugal.

The terms the "Taiwan Area" and the "People of the Taiwan Area" as used herein shall be defined in accordance with the Act Governing the Relations Between Peoples of the Taiwan Area and the Mainland Area.

The term "Hong Kong Residents" as used herein refers to persons who qualify for permanent residency in Hong Kong and who do not hold a travel document other than a British (Overseas) passport or a Hong Kong passport.
The term "Macau Residents" as used herein refers to those who have the right of permanent residency in Macau and hold no travel documents other than the Macau passport; or those who do hold a Portuguese passport but obtained the document in Macau prior to the end of Portuguese rule.
The rights and interests of Hong Kong or Macau Residents who are referred to in the above two paragraphs and who obtained the status of overseas Chinese prior to the end of British or Portuguese rule, as the case may be, and those of their spouses and children who meet the requirements for obtaining Republic of China nationality, shall be maintained and protected if such rights and interests were vested before the effective date of this Act .

The Competent Authority referred to in this Act shall be the Mainland Affairs Council under the Executive Yuan.