People of the Taiwan Area intending to enter into the Mainland Area shall go through ordinary emigration procedures.
The competent authorities may request airline companies or relevant travel agents to handle the emigration declaration procedure referred to in the preceding paragraph.
Civil servants and non-civil servant personnel of the National Security Bureau, the Ministry of National Defense, the Investigation Bureau of the Ministry of Justice, and their subordinate agencies at all levels shall not enter into the Mainland Area unless permitted by the Ministry of the Interior. However, civil servants of Grade 10 Selected Appointment Rank and below, and police and prison officers of Grade 4 ranking and below, whose duties and responsibilities do not involve national security or interests or confidential matters, are not subject to such requirement. The operational guideline governing the above-mentioned rules shall be drafted by the Ministry of the Interior together with the relevant agencies within three months after the implementation of the amendment to this Act and submitted to the Executive Yuan for review and approval.
The People of the Taiwan Area with the following status shall apply for permission to enter into the Mainland Area. The application shall be reviewed and approved by a committee formed by the Ministry of the Interior, together with the National Security Bureau, the Ministry of Justice, the Mainland Affairs Council, and the relevant agencies.
1. Political appointees and mayors of special municipalities under the Executive Yuan.
2. Persons engaging in business involving national security or interests or confidential matters in agencies related to national defense, foreign affairs, technology, intelligence, Mainland affairs, or other related agencies.
3. Individuals or members of legal persons, organizations or other institutions entrusted by the agencies referred to in the preceding sub-paragraph to engage in any official business involving national security or interests or confidential matters.
4. Persons referred to in the preceding three sub-paragraphs who have retired or been discharged from duties or ceased to be entrusted for less than three years.
5. County magistrates or city mayors.
6. Individuals or members of legal persons, organizations or other institutions entrusted, subsidized or invested to a certain level by government agencies (institutions) who engage in matters involving national core technologies. The preceding applies to those who have ceased to be entrusted, subsidized, or invested or resigned from the projects for less than three years.
Persons specified in the preceding two paragraphs shall notify the (original) agency they serve/served or the entrusting, subsidizing, or investing agencies (institutions) after returning from the Mainland Area. However, such notification shall be sent to the Executive Yuan in the case of mayors of special municipalities, to the Ministry of Interior in the case of county magistrates or city mayors, and to the immediate superior agency in the case of other heads of agencies.
Whether a person referred to in Sub-paragraphs 2 to 4 and Sub-paragraph 6 of Paragraph 4 is involved in national security or interests or confidential matters or national core technologies shall be determined by the (original) agency such person serves/served, the entrusting, subsidizing, or investing agencies (institutions), or the entrusted, subsidized, or invested legal persons or organizations or other institutions pursuant to the relevant regulations and the nature of the business.
The period of time set forth in Sub-paragraph 4 of Paragraph 4 during which a person who has retired or been discharged or ceased to be entrusted is required to apply for approval from the review committee in order to enter into the Mainland Area may be extended by the agency where the person originally served, the entrusting agencies, the entrusted legal persons, organizations, or other institutions based upon the nature of national security or interests or confidential matters and the business involved.
The (original) agency may require persons, referred to in Subparagraph 2 of Paragraph 4, who previously served in a capacity involving national security or interests or confidential matters and required to apply for approval from the review committee in advance for permission to enter into the Mainland Area as identified in the preceding paragraph, to file reports before and after travels to the Mainland Area, even if the time period set forth has lapsed.
In the event of the occurrence of any major unforeseen event that could affect major interests of the Taiwan Area or result in serious harm to cross-strait interaction, the Executive Yuan may request the Legislative Yuan to adopt a resolution which allow the Executive Yuan to give a public notice to prohibit or restrict people in the Taiwan Area from entering into the Mainland Area or take other necessary measure for a certain period of time. In the event that the Legislative Yuan fails to adopt such a resolution within one month during its session, such a request shall be deemed approved by the Legislative Yuan. However, the Legislative Yuan may approve the request retroactively in case of urgencies.
The people of the Taiwan Area who are permitted to enter into the Mainland Area may not engage in any activities detrimental to national security or interests.
The term “national core technologies” as used herein refers to the term “national core technologies” as defined in Paragraph 3, Article 3 of the National Security Act.
The rules governing the declaration procedure referred to in Paragraph 2, the granting of permission referred to in Paragraphs 3 and 4, and the notification procedure referred to in Paragraph 5 shall be drafted by the Ministry of Interior and submitted to the Executive Yuan for review and approval.
The rules governing a certain set of guidance and other compliance requirements in relation to being entrusted, subsidized, or invested to a certain level as set forth in Sub-paragraph 6, Paragraph 4 shall be drafted by the National Science and Technology Council in consultation with relevant agencies.
The rules pertaining to whom to report to, the time period, the procedure, and other compliance matters referred to in Paragraph 8 shall be drafted by the Ministry of Interior.

The people of the Taiwan Area may not have household registrations in the Mainland Area or hold passports issued by the Mainland Area.
Except for the situations deemed necessary by the authorities concerned out of special consideration, any person who has a household registration in the Mainland Area or holds a passport issued by the Mainland Area in violation of the provisions of the preceding paragraph shall be deprived of its status as the people of the Taiwan Area and its rights of election, recall, initiative, referendum, serving military service or public offices, and any other rights derived from its household registration in the Taiwan Area, and its household registration in the Taiwan Area shall be annulled by the household registration authorities; provided that the responsibilities and obligations resulted from its status as the people of the Taiwan Area are not excused or exempted.
Any of the people of the Taiwan Area who has a household registration in the Mainland Area or holds a passport issued by the Mainland Area before the coming into force of the amendments to this Act is not deprived of its status as the people of the Taiwan Area provided that it submits to the Ministry of Interior relevant proofs that it has had its household registration in the Mainland Area annulled or abandoned its passport issued by the Mainland Area within six months from the coming into force of the amendments to this Act.

Any person deprived of its status as the people of the Taiwan Area in accordance with the provisions of the preceding Article may apply to the Ministry of Interior for permission to recover its status as the people of the Taiwan Area and to reside in the Taiwan Area after its return provided that it has its household registration in the Mainland Area annulled or abandons its passport issued by the Mainland Area.
Rules governing the permission requirements, procedures, means, restriction, revocation, or annulment of permission and any other requirements referred to in the preceding paragraph shall be drafted by the Ministry of Interior and submitted to the Executive Yuan for approval.

No person who previously assumed the office of deputy minister as a political appointee or major general or a higher rank post in national defense, foreign affairs, Mainland affairs, or a government agencies related to national security, or who served as the chief officer of intelligence agencies shall participate in any ceremony or activity held by political party, military, administrative or political agencies (institutions) or organizations of the Mainland Area which in turns harm the national dignity.
Conducts harmful to national dignity referred to in the preceding paragraph shall mean such acts as saluting the flag or emblems, singing anthems, or any other similar behavior that symbolize the political authority of the Mainland Area.

No people of the Mainland Area may enter into the Taiwan Area without permission of the competent authorities.
Any of the people of the Mainland Area who are permitted to enter into the Taiwan Area may not engage in any activity inconsistent with the purposes of the permission.
Rules governing the granting of permission referred to in the preceding two paragraphs shall be drafted by the competent authorities concerned and submitted to the Executive Yuan for approval.

Any of the people of the Mainland Area who apply to enter into the Taiwan Area for family reunion, residency, or permanent residency shall be interviewed, fingerprinted, and registered for record; where it fails to be interviewed or fingerprinted, no permission shall be granted to its application for family reunion, residency, or permanent residency. Governing rules thereof shall be prescribed by the competent authorities.

Any person who employs any of the people of the Mainland Area to work in the Taiwan Area shall apply to the competent authorities for permission.
Any of the people of the Mainland Area who are permitted to be employed in the Taiwan Area may not be employed for more than one year, during which it may not change its employer or work; provided, however, that with the permission of the competent authorities, it may change its employer or work in case the employment relationship cannot continue due to its employer's business being shut down or suspended, or any other extraordinary situations.
For any of the people of the Mainland Area who change employers or work according to the proviso in the preceding paragraph, the duration of their employments shall be calculated by combining the periods of employments before and after the change of their employers or work.
If an employer cannot meet its recruitment need after recruiting publicly in the Taiwan Area with an offer of reasonable working terms and after applying to a public placement service office for recruitment registration, the employer may then apply to the Council of Labor Affairs, Executive Yuan for employment of the people of the Mainland Area to fill the vacancies; provided, however, that the employer, during the recruitment period, informs the labor unions or the workers of its business units of the full text of the recruitment notice and posts such notice at the workplace intended for the people of the Mainland Area to work.
The labor contracts for employment of the people of the Mainland Area shall be in fixed-term.
Rules governing the granting of permission and the administration concerned as referred to in Paragraph 1 shall be drafted by the Council of Labor Affairs, Executive Yuan in conjunction with the authorities concerned and submitted to the Executive Yuan for approval.
To meet the employment demand derived from the service sectors opened in accordance with any international agreement, multinational enterprises or enterprises of the Taiwan Area of which their business scales in Taiwan reach certain threshold may employ the people of the Mainland Area with the permission of the competent authorities and not subject to the restriction referred to in the relevant provisions of the preceding six paragraphs and Article 95; rules governing the granting of permission, administration, the business scales of enterprises, employment terms and any other requirements thereof shall be drafted by the Council of Labor Affairs, Executive Yuan in conjunction with the authorities concerned and submitted to the Executive Yuan for approval.

Deleted

Any person who employs the people of the Mainland Area shall pay an amount of Employment Stabilization Fee to a special account designated by the Council of Labor Affairs, Executive Yuan.
Rules governing the schedule and management of the Fee referred to in the preceding paragraph shall be drafted by the Council of Labor Affairs, Executive Yuan in conjunction with the Ministry of Finance and submitted to the Executive Yuan for approval.

For any of the people of the Mainland Area permitted to work by employment in the Taiwan Area violating any provision of this Act or any other laws and regulations, the competent authorities may revoke or annul the permission.
Any of the people of the Mainland Area whose permissions have been revoked or annulled in accordance with the preceding paragraph shall be ordered to leave the Taiwan Area within a specified time limit and in case of failing to leave by the expiration of the aforementioned time limit, shall be deported in accordance with the provisions of Article 18.
The provisions of the preceding paragraph shall apply where a labor contract is suspended or terminated.

No one may commit any of the following acts:
1. To make any of the people of the Mainland Area enter into the Taiwan Area illegally.
2. To solicit any of the people of the Taiwan Area to enter into the Mainland Area with the knowledge that the solicited has no permission.
3. To make any of the people of the Mainland Area engage in any activity in the Taiwan Area without permission or inconsistent with the purposes of permission.
4. To employ or to continue to employ any of the people of the Mainland Area to work without permission or beyond the scope of the permission.
5. To act as a middleman in introducing others to commit any act referred to in the preceding sub-paragraph.

Any of the people of the Mainland Area may apply to enter into the Taiwan Area for the purpose of business visit or tourism; regulations thereof shall be prescribed by the competent authorities.
In any of the following situations, any of the people of the Mainland Area may apply for permanent residency in the Taiwan Area:
1. Being a lineal relative by blood or the spouse of any of the people of the Taiwan Area, and of the age of no less than seventy or no more than twelve.
2. Being the surviving spouse of any of the people of the Taiwan Area who needs to provide care to any of the underage children born by the deceased spouse.
3. Being any serviceman of the Taiwan Area who was sent over to the Mainland Area for military service and has been staying there since 1945, and its spouse.
4. Being any former officer or enlisted man of the armed forces captured in battle or in the execution of special missions after the Government moved to Taiwan in 1949, and its spouse.
5. Bing any person who was sent over to the Mainland Area to study on Government scholarships before the Government moved to Taiwan in 1949, and its spouse.
6. Being any fishermen or crew who, by reason of breakdown of their vessels, shipwreck, or force majeure, have stayed in the Mainland Area since any date by November 1, 1987 and had household registrations in the Taiwan Area before.
An annual quota may be imposed on the number of permanent residency in the Taiwan Area to be granted to the people of the Mainland Area who apply in accordance with the provisions of Sub-paragraph 1 of the preceding paragraph.
The spouse in the Mainland Area of any person referred to in Sub-paragraphs 3 to 6 of Paragraph 2 may apply for permanent residency in the Taiwan Area together with the application of the referred person; provided, however, that if the applications are not filed together, the referred person may apply on behalf of its spouse after the referred person becomes a permanent resident in the Taiwan Area.

Any of the people of the Mainland Area being the spouse of any of the people of the Taiwan Area may apply to enter into the Taiwan Area for family reunion in accordance with laws and regulations and may apply for spouse residency in the Taiwan Area after obtaining permission to enter into the Taiwan Area.
Any of the people of the Mainland Area other than those referred to in the preceding paragraph may apply to stay in the Taiwan Area in accordance with laws and regulations; in either of the following situations, he/she may apply for business or work residency in the Taiwan Area for a period of no more than three years, which may be extended upon expiration by application:
1. Being any of the people of the Mainland Area who is employed to work in the Taiwan Area in accordance with Article 11.
2. Being any of the people of the Mainland Area who enters into the Taiwan Area for business related activities in accordance with Article 10 or Paragraph 1 of Article 16.
Any person having a spouse residency in the Taiwan Area, which is permitted in accordance with the provisions of Paragraph 1, for at least four years, and during which its lawful residency in the Taiwan Area each year is no less than 183 days may apply for long-term residency.
The Ministry of the Interior may permit specifically on a case-by-case basis any of the people of the Mainland Area to have a long-term residency in the Taiwan Area out of political, economic, social, educational, science-tech or cultural consideration and may restrict the categories and quota for residency applications; the referred categories and quota shall be drafted by the Ministry of the Interior and approved by the Executive Yuan for publication.
For any person who has obtained permission for long-term residency in the Taiwan Area in accordance with the provisions of the preceding two paragraphs, the period of residency shall be unlimited. Any person who has obtained permission for long-term residency may apply for permanent residency in the Taiwan Area proivided that the following provisions are met:
1. Having resided lawfully in the Taiwan Area for two consecutive years and the residency period is no less than 183 days annually.
2. Having integrity and no criminal record.
3. Submitting a proof of losing its original household registration.
4. Serving the national interests.
The Ministry of the Interior may impose and publish after approval by the Executive Yuan the quota and categories for spouse residency, long-term residency and permanent residency.
For any of the people of the Mainland Area permitted to have a spouse residency, long-term residency or permanent residency in accordance with Paragraph 1, if there exist sufficient evidences to establish that his/her marriage is false due to collusion, the permission for his/her spouse residency, long-term residency, permanent residency and household registration shall be revoked and, in addition, he/she shall be deported.
For any of the people of the Mainland Area who stays or resides in the Taiwan Area beyond the authorized duration or enters into the Taiwan Area without permission, the provisions of the preceding Article and Paragraphs 1 to 4 of this Article shall not apply to such person during the period of his/her stay or residency in the Taiwan Area.
Rules governing the requirements, procedures, means, restriction, revocation, or annulment of permission and any other requirements for residency, long-term residency or permanent residency referred to in the preceding Article and Paragraphs 1 to 5 of this Article shall be drafted by the Ministry of the Interior in conjunction with the authorities concerned and submitted to the Executive Yuan for approval.
Prior to the effective date of this Act last amended on June 9, 2009, for any person from the Mainland Area who obtained permisson to enter into the Taiwan Area for family reunion and has lawfully stayed in the Taiwan Area for no less than 183 days annually, the staty period under the family reunion status may convert into the stay period under the spouse residency status. For any person from the Mainland Area who obtained spouse residency or long-term residency status and has lawfully stayed in the Taiwan Area for family renuion for no less than 183 days annually, the stay period under the family reunion status may convert and be added to the stay period under the spouse residency or long-term residency status, respectively. Any person from the Mainland Area may apply for converting the stay period under the spouse residency status into the period under the long-term residency status if his/her stay under the spouse residency status in the Taiwan Area exceeds four years after conversion and accumulation and thus meets the provisions specified in Paragraph 3 of this Article. Any person from the Mainland Area may apply for permanent residency if his/her stay under the long-term residency status in the Taiwan Area exceeds two years after conversion and accumulation and thus meets the provisions specified in Paragraph 5 of this Article.

Any person who is permitted to have a spouse residency or long-term residency in the Taiwan Area in accordance with the provisions of Paragraphs 1, 3 or 4 of the preceding Article may work in the Taiwan Area during the residency period.

A person of the Mainland 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;
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;
3. Engaging in any activity or employment inconsistent with the purpose of the permission for entry;
4. Being considered to have committed a crime based on sufficient facts;
5. Being considered treat to the national security or social stability based on sufficient facts; or
6. Engaging in negotiating with a government employee of the Taiwan Area in any fashion or form involving government power or political subjects without authorization.
Upon learning of a pending criminal judicial process involving a person of the Mainland 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 person of the Mainland Area except when such person of the Mainland 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 person of the Mainland 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 person of the Mainland 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 of the Mainland Area to be forcibly deported pursuant to Paragraph 1 of the previous Article and one of the following circumstances should exist, the National Immigration Agency 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, or the relevant travel documents are still under investigation, and 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 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 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
If the National Immigration Agency of the Ministry of the Interior believes before the expiration of the extended detention period prescribed in the preceding Paragraph of this Article that one of the circumstances set forth in the first Paragraph of this Article exists and it is necessary to further extend the detention, it may apply the court for an order to extend the detention one more time by submitting reasons therefor no later than five days before the expiration of the extended detention period. The duration of the further extended detention shall not exceed fifty days from the expiration of the previously extended 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.
With regard to those people of the Mainland Area who were detained prior to the effective date of the June 2, 2015 amendment of this Act upon request by a judicial authority and were thereafter convicted for a crime by court, the pre-amendment rules pertaining to offsetting the time previously spent in detention against the prison time or fines shall continue to be applicable.
The National Immigration Agency of the Ministry of the Interior shall notify those people of the Mainland 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 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 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 and fifty 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 and fifty 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 eleven Paragraphs of this Article shall be applicable to the people of the Mainland Area who entered the Taiwan Area prior to the effective date of this Act.

Any of the people of the Mainland 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 87-1. The eighth Paragraph of Article 17 shall not be applicable herefor.
In the event those people of the Mainland Area mentioned in the preceding Paragraph of this Article apply for long term stay or permanent residency, a period of one year shall be deducted when calculating the required duration of stay or residency in the Taiwan Area.

Any of the people of the Taiwan Area who guarantee for any of the people of the Mainland Area for the latter's entry into the Taiwan Area shall assist the authorities concerned in deporting the latter in the event of the latter's failure to leave by the expiration of the authorized duration of stay, and shall bear the expenses incurred in connection therewith.
The deporting authorities may notify the guarantor to pay the expenses referred to in the preceding paragraph within a specified time limit by providing photocopies of relevant receipts and a calculation statement, and shall forward the case in accordance with the laws for compulsory execution in the event of the guarantor's failure to pay by the expiration of the aforementioned time limit.

In any of the following situations, any of the people of the Taiwan Area shall bear the expenses for deportation:
1. Making any of the people of the Mainland Area enter into the Taiwan Area illegally.
2. Illegally employing any of the people of the Mainland Area.
3. Employing any of the people of the Mainland Area who are subject to deportation in accordance with the provisions of Paragraph 2 or 3 of Article 14.
Where there is more than one person liable for the expenses referred to in the preceding paragraph, these persons shall be jointly and severally liable.
The deporting authorities may notify the guarantor to pay within a specified time limit the expenses referred to in Paragraph 1 by providing photocopies of relevant receipts and a calculation statement, and shall forward the case in accordance with the laws for compulsory execution in the event of the guarantor's failure to pay by the expiration of the aforementioned time limit.

Except otherwise provided for in any other law, any of the people of the Mainland Area permitted to enter into the Taiwan Area may not register itself as candidate for any public office, serve in the government, educational institutions or state enterprises, or organize any political party unless it has had a household registration in the Taiwan Area for at least ten years; unless it has had a household registration in the Taiwan Area for at least twenty years, it may not serve in the intelligence agencies or institutions, or serve in the national defense agencies or institutions as any of following personnel:
1. Recruited military officers, sergeants and soldiers.
2. Drafted military officers and sergeants.
3. Civilian, educational and military contracted personnel.
Any of the people of the Mainland Area who is permitted to enter into the Taiwan Area and has a household registrations in the Taiwan Area may serve as faculty member of any university, researcher of any academic or research institution, or specialist of any social education institution according to relevant laws and regulations without being subject to the limitation to have a household registration in the Taiwan Area for at least ten years as referred to in the preceding paragraph.
Any person referred to in the preceding paragraph shall not assume any responsibility or perform any work involving national security or confidential science-tech research.

Educational diplomas issued for educational programs taken in the Mainland Area, except the higher education academic certificates for the medical personnel under the Medical Care Act, may be recognized. Diploma holders to whom the above may apply, guidelines for diploma recognition, applicable procedures and other matters for compliance shall be drafted by the Ministry of Education and then submitted to the Executive Yuan for approval.
No people of the Mainland Area having household registrations in the Taiwan Area without permission may be eligible for participating in civil servant examination or professional and technical examinations.
The people of the Mainland Area may study in the Taiwan Area if with permission, participants to whom the regulations may apply, application procedures, conditions of permission, duration of stay and other matters for compliance shall be drafted by the Ministry of Education and then submitted to the Executive Yuan for approval.

(Deleted)

Any individual, juristic person, organization, or other institution of the Taiwan Area, the Mainland Area or any other area may be permitted to recruit students or act as a middleman in the Taiwan Area for any educational institution of the Mainland Area. Rules governing the granting of the referred permission shall be drafted by the Ministry of Education and submitted to the Executive Yuan for approval.

Any individual, juristic person, organization, or other institution of the Taiwan Area having income derived from sources in the Mainland Area shall pay income tax thereon together with the income derived from sources in the Taiwan Area; provided, however, that the amount of the income tax already paid in the Mainland Area may be deducted from the amount of the income tax payable.
Where any juristic person, organization, or other institution of the Taiwan Area permitted by the competent authorities in accordance with the provisions of Article 35 to make any investment in the Mainland Area through the company or enterprise it establishes in any third area includes in its tax return the investment income of its company or enterprise in the third area according to the Income Tax Act, the investment income of such company or enterprise derived from the income distributed by the invested company or enterprise in the Mainland Area shall be deemed the income derived from sources in the Mainland Area and taxed according to the preceding paragraph; provided, however, that the amount of income tax paid in the Mainland Area and the third Area against the portion of investment income derived from sources in the Mainland Area may be deducted from the amount of the income tax payable.
The total amount to be credited in accordance with the preceding two paragraphs may not exceed the increment of the income tax payable computed, after including the income derived from sources in the Mainland Area, at the applicable tax rate of the Taiwan Area.

Any individual, juristic person, organization, or other institution of the Mainland Area having income derived from sources in the Taiwan Area shall pay income tax thereon.
Any individual of the Mainland Area residing and staying in the Taiwan Area for at least 183 days in a taxable year shall file consolidated income tax return for its income derived from sources in the Taiwan Area, and the taxing provisions applicable to the people of the Taiwan Area shall apply mutatis mutandis.
Any juristic person, organization, or other institution of the Mainland Area with a fixed place of business or a business agent shall pay profit-seeking enterprise income tax on its income derived from sources in the Taiwan Area, and the taxing provisions applicable to the profit-seeking enterprises in the Taiwan Area shall apply mutatis mutandis; where it does not have any fixed place of business but has a business agent, its payable profit-seeking enterprise income tax shall be responsible by its business agent, who shall file with each competent tax authorities and pay tax thereto. Where, however, any juristic person, organization, or other institution of the Mainland Area receives net dividends or net surplus derived from its investment in the Taiwan Area, the amount of which shall not be included in its business income, the tax withholder shall withhold the tax payable in accordance with the prescribed rate upon making payment.
For any individual of the Mainland Area residing and staying in the Taiwan Area for less than 183 days in a taxable year and any juristic person, organization, or other institution of the Mainland Area without any fixed place of business or business agent, the tax payable for its income derived from sources in the Taiwan Area shall be withheld by the tax withholder in accordance with the prescribed rate upon making payment and not subject to tax return filing; where the income does not fall within the scope of withholding, the taxpayer shall file and pay tax in accordance with the prescribed tax rate, or entrust any individual of the Taiwan Area or any profit-seeking enterprise with a fixed place of business in the Taiwan Area as its agent for tax return filing and payment provided that it cannot file the tax return itself.
The relevant provisions of the Income Tax Act shall apply to the withholding matters referred to in the preceding two paragraphs.
Schedules governing the withholding rates applicable to the income derived from the sources in the Taiwan Area for any individual, juristic person, organization, or other institution of the Mainland Area shall be drafted by the Ministry of Finance and submitted to the Executive Yuan for approval.

For any individual, juristic person, organization, or other institution of the Mainland Area or any company it invests in any third area permitted to invest in the Taiwan Area in accordance with the provisions of Article 73, the tax payable for the dividends distributed to it by the company in the Taiwan Area or surplus distributed to a partner shall not be subject to the provisions of tax return filing provided for in the Income Tax Act provided that the tax withholder designated by the provisions of the Income Tax Act, upon payment, withholds twenty percent of the amount payable or distributable. However, any individual of the Mainland Area residing and staying in the Taiwan Area for at least 183 days in a taxable year shall file consolidated income tax return in accordance with the provisions of Paragraph 2 of the preceding Article.
Where any director, manager, or technical personnel of any juristic person, organization, or other institution which is permitted to make any investment in the Taiwan Area in accordance with the provisions of Article 73, resides and stays in the Taiwan Area for less than 183 days in a taxable year because of its engagement in investment, factory building, market survey or any other temporary work, its salary income paid outside the Taiwan Area by the referred juristic person, organization, or other institution shall not be deemed its income derived from sources in the Taiwan Area.

Any of the retired personnel from the military, government, educational institutions, or state enterprises who receives monthly retirement benefits and intends to go to the Mainland Area to reside there for a long term shall apply to the competent authorities for a lump-sum payment of the retirement benefits, and the competent authorities shall calculate the lump-sum payment the applicant is entitled to based on the applicant's originally approved length of service and the amount of monthly payment received by any person of the same rank presently employed or in service during the month when the application is filed and pay the balance with the aggregate of the monthly retirement benefits the applicant has already received to be deducted from the referred lump-sum payment; if there is no balance or the balance is less than one half of the referred lump-sum payment, the applicant shall be paid in either case with an amount equal to one half of the referred lump-sum payment.
Where any of the personnel referred to in the preceding paragraph has any dependent in the Taiwan Area, it shall acquire the consent of its dependent(s) before its filing of the application.
Where any of the personnel referred to in Paragraph 1 has a household registration in the Mainland Area or holds a passport issued by the Mainland Area but fails to apply for a lump-sum payment of its retirement benefits in accordance with the provisions, its entitlement to the retirement benefits shall be suspended until its status as the people of the Taiwan Area is recovered in accordance with the provisions of Article 9-2.
Where any of the personnel referred to in Paragraph 1 applies for a lump-sum payment of the retirement benefits by fraud or any other unjust means, the authorities such personnel is retired from shall reclaim the amount such personnel has received and refer the case to the judicial authorities if there is any criminal liability involved.
Rules governing the matters related to the application referred to in Paragraph 1 and the suspension and recovery of retirement benefits referred to in Paragraph 3 shall be prescribed by each competent authorities.

Where any of the personnel of the military, government, educational institutions or state enterprises dies during employment, in service or while receiving monthly retirement benefits and has no surviving relative or legal beneficiary in the Taiwan Area, any of its relative or legal beneficiary residing in the Mainland Area may, within five years from the date of its death, apply in writing to the competent authorities, if permitted to enter into the Taiwan Area, for the death payment of the civil servants or military personnel insurance, a lump-sum payment of the death compensation, the balance of military service retirement benefit or a lump-sum payment of the death benefit; provided that the relative or legal beneficiary residing in the Mainland Area may not apply for the death compensation in annual installment or the death benefit in monthly installment. Those who fail to apply before the expiration of the aforementioned time limit shall be deemed to lose their entitlement.
The total of the death payment of the civil servants or military personnel insurance, the lump-sum payment of the death compensation, the balance of military service retirement benefit or the lump-sum payment of the death benefit referred to in the preceding paragraph shall not exceed two million New Taiwan Dollars.
For the death payment of the civil servants or military personnel insurance, the lump-sum payment of the death compensation, the balance of military service retirement benefit or the lump-sum payment of the death benefit reserved in accordance with laws prior to the coming into force of the amendments of July 1, 1997 to this Act, the relative or legal beneficiary residing in the Mainland Area shall within five years beginning from July 1, 1997 apply for the payments in accordance with Paragraph 1, and those who fail to apply before the expiration of the aforementioned time limit shall be deemed to lose their entitlement.
Where any person applying for the payments referred to in the provisions of Paragraph 1 or the preceding paragraph has difficulty in movement due to injury or illness, or the amount of payments it is entitled to is inappropriate to the amount of expenses for its travel to Taiwan, or there is any other special situation, it may be exempt by the competent authorities from entering into the Taiwan Area.
For any payment owed by the government in the Mainland Area and due in accordance with laws or regulations prior to 1949, in situations where the beneficiary is yet to receive any or full payment, no claim shall be processed before national unification.

The home care benefit and the disability compensation entitled by those veterans who were formerly housed in the Veterans Homes for care by the Veterans Affairs Commission but were thereafter approved to enter the Mainland Area for long-term residency shall continue to be paid. This provision shall apply mutatis mutandis to veterans permitted to enter the Mainland Area for permanent residency prior to the implementation of the amendment to this Article on March 1, 2004.
The home care benefit and the disability compensation otherwise entitled by veterans who were under care but thereafter established household registration in the Mainland Area or held a passport issued by the Mainland Area without approval as set forth in the preceding paragraph shall be suspended until their status as persons of the Taiwan Area is reinstated pursuant to the provisions of Article 9-2.
Rules governing the matters pertaining to the payment, suspension and recovery of the home care benefit and disability compensation set forth in the preceding two paragraphs shall be proposed by the Veterans Affairs Commission and submitted to the Executive Yuan for approval.

Any vessels, aircraft or other means of transportation of the Republic of China may sail or fly to the Mainland Area with the permission of the competent authorities. Rules governing the referred permission and administration shall be drafted by the Ministry of Transportation and Communications in conjunction with the authorities concerned and submitted to the Executive Yuan for approval within eighteen months after the adoption of the amendment to this Act; and the referred period may be extended if necessary after reporting to the Legislative Yuan for record.

No vessels, aircraft or other means of transportation of the Republic of China may transport any of the people of the Mainland Area to the Taiwan Area or any other country or area outside the Mainland Area.
No people of the Taiwan Area may use any of non-R.O.C. vessels, aircraft or other means of transportation to transport any of the people of the Mainland Area to the Taiwan Area or any other country or area outside the Mainland Area.

Unless permitted by the competent authorities, no Mainland vessels, civil aircraft or other means of transportation may enter into the restricted or prohibited waters of the Taiwan Area or the controlled airspace of the Taipei Flight Information Region.
The restricted or prohibited waters and the controlled airspace referred to in the preceding paragraph shall be published by the Ministry of National Defense.
Rules governing the granting of permission referred to in Paragraph 1 shall be drafted by the Ministry of Transportation and Communications in conjunction with the authorities concerned and submitted to the Executive Yuan for approval.

Marine and air transportation service providers in the Taiwan Area and the Mainland Area receiving incomes from sources in the other party for their participation in cross-strait shipping and/or air transportation may, in accordance with the agreement between the Taiwan Area and the Mainland Area established under Article 4-2 of this Act, grant mutual privileges by reducing or exempting business tax and income tax based on the principle of reciprocity.
The scope, methods, applicable procedures and other relevant matters on tax reduction and exemption in the preceding paragraph shall be drafted by the Ministry of Finance and then submitted to the Executive Yuan for approval.

No foreign vessels, civil aircraft or other means of transportation may directly sail or fly between seaports or airports of the Taiwan Area and those of the Mainland Area; nor may any foreign vessel, civil aircraft or other means of transportation be used to operate scheduled sea or air lines between seaports or airports of the Taiwan Area and those of the Mainland Area via a third area.
Where any of the vessels, civil aircraft or other means of transportation referred to in the preceding paragraph is chartered by, or an investment of, or operated by any individual, juristic person, organization, or other institution of the Mainland Area, the Ministry of Transportation and Communications may restrict or prohibit its entry into the seaports or airports of the Taiwan Area.
The Ministry of Transportation and Communications may remove after approval by the Executive Yuan, if necessary, the prohibition referred to in Paragraph 1 in whole or in part. The current navigation laws and regulations shall apply mutatis mutandis to the administration, transport operation and any other requirements after the referred removal, and if there is any need, the Ministry of Transportation and Communications may prescribe administration rules in consultation with the authorities concerned.

In the event that any civil aircraft of the Mainland enters, without permission, into the controlled airspace of the Taipei Flight Information Region, the authorities in charge of air defense may warn the aircraft to turn away or take any necessary defensive action.

In the event that any vessel of the Mainland enters, without permission, into the restricted or prohibited waters of the Taiwan Area, the competent authorities may drive it away, seize the vessel as well as the cargo and detain the persons on board, or take any necessary defensive action.
With regard to the vessels and cargoes seized and the detained persons referred to in the preceding paragraph, the competent authorities shall take the following measures within three months:
1. Where the seized vessels and cargoes do not involve any violation of laws, they may be returned; where the violation is serious, they may be confiscated.
2. The detained persons, after being investigated, shall be transferred to the authorities concerned for custody or deportation in accordance with Article 18 of this Act.
With respect to those Mainland vessels and cargoes seized as well as those persons detained, the actions taken by the competent authorities prior to the coming into force of this Act shall stand.

Except otherwise provided for in any other law, any individual, juristic person, organization, or other institution of the Taiwan Area may become a member of or hold a position in any juristic person, organization, or other institution of the Mainland Area.
Any individual, juristic person, organization, or other institution of the Taiwan Area shall not hold any position or become any member of the agencies, institutions or organizations of the Mainland Area which are political parties, the military, the administration or of any political nature and which are prohibited with public notices by the Mainland Affairs Council, Executive Yuan in consultation with each competent authorities concerned.
Any individual, juristic person, organization, or other institution of the Taiwan Area holding a position in the Mainland Area or becoming a member thereof shall obtain the permission in any of the following situations:
1. Any position in or membership of the agencies, organizations or institutions of the Mainland Area which are political parties, the military, the administration or of any political nature and which are not prohibited with public notices in accordance with the provisions of the preceding paragraph.
2. Where there is a threat to national security or interests, or a need in policy, and each competent authorities concerned has given public notices in consultation with the Mainland Affairs Council, Executive Yuan.
Any individual of the Taiwan Area holding a position or becoming a member of the juristic persons, organization, or other institution of the Mainland Area may not engage in any activity detrimental to national security or interests.
The determination of the position or membership referred to in Paragraphs 2 and 3 shall be made by each competent authorities concerned; if there is any doubt, the Mainland Affairs Council, Executive Yuan in conjunction with the authorities concerned and scholars or experts may form a review committee to make a decision.
Rules governing the public notices, permission requirements, application procedures, means of review, administration, and any other requirements referred to in Paragraphs 2 and 3 shall be drafted by the Mainland Affairs Council, Executive Yuan in consultation with each competent authorities concerned and submitted to the Executive Yuan for approval.
Those who had already held positions in or become members of any juristic person, organization, or other institution of the Mainland Area before the coming into force of the amendments to this Act shall apply to the competent authorities for permission within six months after the date of the coming into force of the rules referred to in the preceding paragraph; those who fail to apply by the expiration of the aforementioned time limit or whose applications are denied shall be deemed without permission.

Unless permitted by each competent authorities concerned, no individual, juristic person, organization, or other institution of the Taiwan Area may engage in any of the following activities:
1. Any form of cooperative activity with the agencies, institutions, or organizations of the Mainland Area which are political parties, the military, the administration or of any political nature, or which are involved in any political work against Taiwan or affect national security or interests.
2. Any cooperative activity involving political nature with any individual, juristic person, organization, or other institution of the Mainland Area.
3. Establishing any juristic person, organization, or other institution of political nature together with any individual, juristic person, organization, or other institution of the Mainland Area.
No cooperative activity of any non-profit seeking juristic person, organization, or other institution of the Taiwan Area with any individual, juristic person, organization, or other institution of the Mainland Area may violate any provision of any law or regulation or involve any content of political nature; provided that the budget and audit reports are required to be submitted to the competent authorities in accordance with the provisions of any other laws and regulations, the cooperative activity shall be reported at the same time to the competent authorities.
Those who had already engaged in any activity referred to in Paragraph 1 before the coming into force of the amendments to this Act and continued it thereafter shall apply to the competent authorities for permission within three months after the date of the coming into force of the amendments to this Act; those who had already engaged in any activity referred to in Paragraph 2 shall file reports within one year after the date of the coming into force of the amendments to this Act; those who fail to apply or file reports by the expiration of the aforementioned time limit or whose applications are denied shall be deemed without permission or filing.

Any authorities, institutions or legislative organs at any local government level of the Taiwan Area shall not form any coalition with any local authorities of the Mainland Area unless the Ministry of Interior in consultation with the Mainland Affairs Council, Executive Yuan reports to the Executive Yuan for consent.
Those who had already engaged in any activity referred to in the preceding paragraph before the coming into force of the amendments to this Act and continued it thereafter shall report to the Executive Yuan for consent within three months after the date of the coming into force of the amendments to this Act. It shall be deemed without consent if by the expiration of the aforementioned time limit, no report for consent is made or the Executive Yuan does not give consent.

Any level of school of the Taiwan Area forming any coalition or engaging in any other cooperative activity of any written agreement with any school of the Mainland Area shall file with the Ministry of Education in advance, and shall not form the referred coalition or engaging in the referred cooperative activity of a written agreement within thirty days after the date when the Ministry of Education receives its complete application; consent shall be deemed given if the Ministry of Education fails to make any decision within thirty days.
The formed coalition or the content of cooperation of the written agreement referred to in the preceding paragraph shall not violation any provision of any law or regulation or involve any content of political nature.
Those who had already engaged in any activity referred to in Paragraph 1 before the coming into force of the amendments to this Act and continued it thereafter shall file with the competent authorities within three months after the date of the coming into force of the amendments to this Act. Those who fail to file by the expiration of the aforementioned time limit or whose applications are denied shall be deemed without filing.

The goods, services or any other matters of the Mainland Area permitted in accordance with this Act may have their advertisement broadcast or published, or any other promotion activity thereof in the Taiwan Area.
The content of the advertisement and activity referred to in the preceding paragraph shall not have any of the following:
1. Any political propaganda for the Chinese Communist Party.
2. Violation of any current Mainland policy or any law or regulation of the Government.
3. Being contrary to the public order or good morals.
The advertisement and activity referred to in Paragraph 1 and the content thereof as referred to in the preceding paragraph shall be determined and disposed by each competent authorities, and if there is any doubt, the Mainland Affairs Council, Executive Yuan in conjunction with the authorities concerned and scholars or experts form a review committee to make a decision.
Rules governing the management of the advertisement and activities referred to in Paragraph 1 except otherwise provided for by the provisions of any other advertisement related laws and regulations shall be drafted by the Mainland Affairs Council, Executive Yuan in consultation with the authorities concerned and submitted to the Executive Yuan for approval.

Any individual, juristic person, organization, or other institution of the Taiwan Area permitted by the Ministry of Economic Affairs may make any investment or have any technology cooperation in the Mainland Area; the product or business item of the referred investment or technology cooperation shall be categorized into prohibited and general categories based on the consideration of national security and industry development, and the Ministry of Economic Affairs in consultation with the authorities concerned shall prescribe and publish an item list and the principles of review for individual cases thereof. The investment not more than a certain dollar amount, however, may be made through filing; the referred amount limit shall be published with an order by the Ministry of Economic Affairs.
Any individual, juristic person, organization, or other institution of the Taiwan Area may engage in any business dealing with any individual, juristic person, organization, or other institution of the Mainland Area. Where the items thereof require permission or are prohibited as published by the Ministry of Economic Affairs in consultation with the authorities concerned, they shall be in accordance with the provisions.
Any individual, juristic person, organization, or other institution of the Taiwan Area may be permitted by the competent authorities to engage in the trade between the Taiwan Area and the Mainland Area; rules governing the referred permission, the items and provisions of the imports and exports, the requirements and procedures for opening, the provisions of import and export suspension, and any other requirements for import and export administration shall be drafted by the competent authorities concerned and submitted to the Executive Yuan for approval.
Rules governing the requirements, procedures, means, restrictions of the permission and any other requirements as referred to in Paragraphs 1 and 2 shall be drafted by the competent authorities concerned and submitted to the Executive Yuan for approval.
Those who had already made investment or had technology cooperation as referred to in Paragraph 1 without approval before the coming into force of the amendments of July 1, 2002 to this Act shall apply to the Ministry of Economic Affairs for permission within six months after July 1, 2002; those who fail to apply by the expiration of the aforementioned time limit or whose applications are denied shall be deemed without permission.

Any financial, insurance, securities or futures institution of the Taiwan Area or any of its branches in any country or area outside the Taiwan Area may be permitted by the Ministry of Finance to have direct business dealing with any individual, juristic person, organization, or other institution of the Mainland Area or with any of its branches in any country or area outside the Mainland Area.
Any financial, insurance, securities or futures institution of the Taiwan Area establishing a branch in the Mainland Area shall apply with the Ministry of Finance for permission; the referred investment related matters shall be subject to the provisions of the preceding Article.
Rules governing the permission requirements, business scope, procedures, administration, restrictions and any other requirements as referred to in the preceding two paragraphs shall be drafted by the Ministry of Finance and submitted to the Executive Yuan for approval.
If necessary, the Ministry of Finance may restrict or prohibit the direct business dealing prescribed in Paragraph 1 to maintain the stability of the financial market after reporting to the Executive Yuan for approval.

The provisions of Articles 6-1, 20, 22, 24 and 26 of the Foreign Exchange Control Act shall apply mutatis mutandis to the administration and punishment of the flow of the Mainland Area's funds into or out from the Taiwan Area; where there is any significant impact caused thereby on the financial market or foreign exchange market of the Taiwan Area, the Central Bank may in conjunction with the authorities concerned impose any necessary restriction or prohibition.

Any publication, motion picture, video program, or radio or television program may be permitted by the competent authorities to be imported into the Taiwan Area, or be distributed, sold, produced, broadcast, or displayed or exhibited in the Taiwan Area.
Rules governing the granting of permission referred to in the preceding paragraph shall be drafted by the Government Information Office, Executive Yuan and submitted to the Executive Yuan for approval.

Coins and notes issued in the Mainland Area may not be brought into or taken out of the Taiwan Area except that their amounts are not more than the amount limit prescribed by the Financial Supervisory Commission of the Executive Yuan. Where the amounts exceed the prescribed limit, the passengers shall declare the amounts voluntarily to and deposit with the Customs. The deposited monies may be taken out when the passengers leave the Taiwan Area.
The Financial Supervisory Commission of the Executive Yuan, in conjunction with the Central Bank of the Republic of China, may formulate rules permitting coins and notes issued in the Mainland Area to be brought into or taken out of the Taiwan Area.
The relevant provisions of the Foreign Exchange Control Act shall apply mutatis mutandis to the administration in the Taiwan Area of the coins and notes issued by the Mainland Area after the Taiwan Area and the Mainland Area sign any bilateral currency settlement agreement or establish any bilateral currency settlement mechanism.
Before the signing of the bilateral currency settlement agreement or the establishment of the bilateral currency settlement mechanism stipulated in the preceding Paragraph, the rules governing the administration and currency settlement in the Taiwan Area of the coins and notes issued by the Mainland Area shall be drafted by the Central Bank of the Republic of China in conjunction with the Financial Supervisory Commission of the Executive Yuan.
The prescribed limit referred to in Paragraph 1 shall be prescribed by the Financial Supervisory Commission of the Executive Yuan by order.

Chinese historic relics of the Mainland Area permitted by the competent authorities to be imported into the Taiwan Area for public display or exhibition may be re-exported.
If cultural objects and objets d'art of the Mainland Area other than those referred to in the preceding paragraph are found to be in violation of any laws or regulations or detrimental to public order or good morals, the competent authorities may restrict or prohibit their public display or exhibition in the Taiwan Area.
Rules governing the granting of permission referred to in Paragraph 1 shall be drafted by the competent authorities concerned and submitted to the Executive Yuan for approval.

Goods of the Mainland Area shipped or brought into the Taiwan Area shall be treated as imports; their inspection, quarantine, administration, the levying of custom duties and other taxes or surcharges thereon, and their disposition shall be conducted in accordance with the provisions of the laws and regulations relating to importation.
Goods shipped or brought into the Mainland Area shall be treated as exports; their inspection, quarantine, administration, customs clearance, and disposition shall be conducted in accordance with the provisions of the laws and regulations relating to exportation.

Unless permitted by the competent authorities and having established in the Taiwan Area a branch or liaison office, neither a profit-seeking enterprise of the Mainland Area nor a profit-seeking enterprise it invested in a third area may engage in any business activities in Taiwan; the provisions of Article 12, Paragraph 1 of Article 13, Articles 15 to 18, Paragraphs 1 to 4 of Article 20, Paragraphs 1 and 3 of Article 21, Paragraph 1 of Article 22, Articles 23 to 26-2, Article 28-1, Paragraphs 1 and 5 of Article 372, Articles 378 to 382, Articles 388, 391, 392, 393, 397, and 438 of the Company Law shall apply mutatis mutandis to the business of its branch in Taiwan.
Rules governing the identification, standards, permission requirements, application procedures, filing items, required documents, withdrawal, revocation or annulment of the permission, the scope of business activities or operations and any other requirements regarding a profit-seeking enterprise of the Mainland Area and a profit-seeking enterprise it invested in a third area as referred to in the preceding paragraph shall be drafted by the Ministry of Economic Affairs and submitted to the Executive Yuan for approval.

Unless permitted by each competent authorities concerned, no non-profit seeking juristic person, organization, or other institution of the Mainland Area may establish any liaison office or branch in the Taiwan Area to engage in business activities.
Any non-profit seeking juristic person, organization, or other institution of the Mainland Area permitted to engage in any business activity in Taiwan may not engage in any activity beyond the scope of the permission.
Rules governing the scope of the permission, permission requirements, application procedures, filing items, required documents, review means, administration matters, restrictions and any other requirements as referred to in Paragraph 1 shall be drafted by each competent authorities concerned and submitted to the Executive Yuan for approval.