臺灣地區與大陸地區人民關係條例

This provision states the statute’s purpose: to safeguard Taiwan area security and public welfare, regulate interactions between people of the Taiwan area and the Mainland area, and handle resulting legal matters.

大陸地區人民進入臺灣地區前，原則上需要主管機關許可；已獲許可入境者，也不得從事與許可目的不符的活動。

申請進入臺灣地區團聚、居留或定居的陸方人民，應接受面談、按捺指紋並建檔；未接受者，申請不予許可。

雇主僱用大陸地區人民在臺灣地區工作，原則上要先向主管機關申請許可。

This provision is deleted.

雇用大陸地區人民的人，必須把就業安定費繳到行政院勞工委員會設立的專戶。

經許可在臺灣地區工作的陸地區人民，若違反本條例或其他法令，主管機關得撤銷或廢止其許可；被撤銷或廢止後，應限期離境。

This provision prohibits five acts involving helping mainland Chinese people enter Taiwan illegally, recruiting Taiwan residents to enter mainland China without permission, having mainland Chinese people do unauthorized activities or work in Taiwan, and acting as an intermediary for those acts.

大陸地區人民可以申請來臺從事商務或觀光活動；符合列舉情形者，也可以申請在臺灣地區定居。

This provision lets certain mainland-area residents apply for reunion, residence, long-term residence, and settlement in Taiwan, subject to specified conditions and Ministry of the Interior procedures.

經許可在臺灣地區依親居留或長期居留者，居留期間可以在臺灣地區工作。

符合列舉情形的大陸地區人民，內政部移民署可以直接強制出境或先限令十日內出境；某些情況下還要先通知司法機關、給陳述意見機會，並在特定情形下召開審查會。

移民署在符合條件時可以暫時收容，並且在作成前要先給當事人陳述意見的機會。

符合條件的大陸地區人民可以重新向內政部移民署申請居留，且不適用第十七條第八項。

If a Taiwan area person guarantees the entry of a mainland China person, they must help authorities forcibly remove that person if the person stays past the allowed period and must pay the costs of removal.

This provision defines the terms “Taiwan area,” “Mainland area,” “Taiwan area people,” and “Mainland area people.”

Certain Taiwan-area persons must pay the costs of forced deportation in specified cases.

Certain mainland-area people permitted to enter Taiwan face waiting-period limits before they may hold specified public, party, intelligence, defense, or sensitive research posts; some with household registration may work in certain education and research roles.

大陸地區學歷原則上得予採認，但醫事人員相關的高等學校學歷除外；教育部要擬訂相關辦法並報行政院核定。

Deleted provision.

Certain people and organizations may, if permitted, handle student recruitment or intermediary introductions in Taiwan for educational institutions from mainland China. The Ministry of Education must draft the permit rules and submit them to the Executive Yuan for approval.

有大陸地區來源所得者，原則上要和臺灣地區來源所得一起課徵所得稅；已在大陸地區繳納的稅額，得依規定扣抵。

大陸地區人民、法人、團體或其他機構取得臺灣地區來源所得時，原則上要課徵所得稅；部分情況下適用不同的課稅與扣繳規則。

經許可在臺灣地區投資的相關所得，原則上由扣繳義務人在給付時按20%扣繳；但符合183日居留條件的情形適用不同課稅規則，且部分境外給與薪資不視為臺灣地區來源所得。

Certain retirees who plan to live long-term in mainland China must apply to switch from monthly retirement benefits to a lump-sum payment.

符合條件的大陸地區遺族或法定受益人，可以在期限內申請領取相關死亡給付，但不得請領年撫卹金或月撫慰金。

部分榮民經核准長期居住或早先許可定居大陸地區者，原有就養給付與身心障礙撫卹金仍應發給；未經核准而在大陸設籍或領用大陸地區護照者，會停止領受，並在恢復臺灣地區人民身分後再恢復。

經主管機關許可，中華民國船舶、航空器及其他運輸工具得航行至大陸地區。

Certain Taiwan and Republic of China vessels, aircraft, and other transport tools must not privately transport Mainland China people to Taiwan or to countries or regions outside Mainland China.

大陸船舶、民用航空器及其他運輸工具，未經主管機關許可，不得進入臺灣地區的限制或禁止水域及臺北飛航情報區限制區域。

臺灣地區及大陸地區的海運、空運公司，在符合互惠原則與協議事項下，對跨兩岸運輸收入可相互減免營業稅及所得稅。

本條規定：關於大陸地區人民的規範，也適用於大陸地區人民在國外居住者。

行政院大陸委員會負責統籌處理大陸事務，並且是本條例的主管機關。

外國船舶、民用航空器及其他運輸工具不得直接往返臺灣地區與大陸地區港口、機場，也不得用來經營經第三地區航行的定期航線業務。

未經許可進入臺北飛航情報區限制區域的大陸民用航空器，執行空防任務機關得警告其飛離或採必要防衛處置。

未經許可進入臺灣地區限制或禁止水域的大陸船舶，主管機關可以驅離、扣留船舶和物品、留置人員，並可採必要防衛處置。

臺灣地區人民、法人、團體或其他機構原則上可以擔任大陸地區法人、團體或其他機構的職務或成員，但對公告禁止的特定機關（構）、團體不得擔任，部分情形還要先取得許可。

臺灣地區人民、法人、團體或其他機構，未經主管機關許可，不得與特定大陸地區機關、團體或人民進行某些合作、聯合設立或涉及政治性內容的合作行為。

地方政府機關（構）和地方立法機關，原則上不得與大陸地區地方機關締結聯盟；如屬修正施行前已進行且持續中的行為，須在三個月內報請行政院同意。

臺灣地區學校與大陸地區學校要先向教育部申報，且在教育部受理完整申報後30日內不能進行該合作；合作內容也不得違法或涉及政治性內容。

Some mainland China-origin goods, labor, services, or other approved matters may be advertised in Taiwan, but the ad content must not promote CCP political purposes, violate current mainland policy or government rules, or harm public order or good morals.

臺灣地區人民、法人、團體或其他機構從事對大陸地區的投資、技術合作、商業行為或貿易，原則上要依規定取得許可；部分項目可申報，且一定金額以下投資可用申報方式。

Certain Taiwan financial, insurance, securities, and futures institutions may directly do business with Mainland-related parties only after Ministry of Finance permission; branch establishment in Mainland China also needs permission, and the Ministry may later restrict or ban such direct dealings for market stability.

大陸地區資金進出臺灣地區，適用所列外匯條例規定；如對臺灣地區金融市場或外匯市場有重大影響，中央銀行得會同有關機關加以必要限制或禁止。

大陸地區的出版品、電影片、錄影節目及廣播電視節目，經主管機關許可後，才能進入臺灣地區，或在臺灣地區發行、銷售、製作、播映、展覽或觀摩。

大陸地區發行的幣券，低於主管機關限額的可以進出臺灣地區；超過限額的，旅客要向海關申報並封存，出境時可攜出。

經許可運入臺灣地區公開陳列、展覽的大陸地區中華古物，可以運出；其他大陸地區文物、藝術品如違法或有害公共秩序、善良風俗，主管機關可限制或禁止其公開陳列、展覽。

行政院可設立或指定機構處理臺灣地區與大陸地區人民往來事務；陸委會也可在符合條件下委託機構、民間團體或其他公益法人辦理，必要時可授權代簽協議。

轉任到前條所列機構或民間團體的公務員，回任公職時其權益受保障，並可按規定採計在該機構或團體服務的年資；但已領取退離給與的年資不得重複併計。

行政院大陸委員會負責統籌兩岸協議事項；在特定條件下，經行政院同意的主管機關也可以共同辦理，並可委託特定機構或民間團體代為協商簽署協議。

第四條第三項之其他具公益性質之法人，在受委託協助處理事務或簽署協議時，須接受委託機關、相關機構或民間團體的指揮監督。

受委託的機構、民間團體及受託期間的公益法人，必須遵守報告、通知、保密、利益迴避與協議簽署限制。

Goods brought into Taiwan from the mainland are treated as imports, and goods sent to or carried into the mainland are treated as exports.

大陸地區營利事業及其在第三地區投資的營利事業，未經主管機關許可並在臺灣設立分公司或辦事處，不得在臺從事業務活動。

大陸地區的非營利法人、團體或其他機構，未經主管機關許可，不得在臺灣地區設立辦事處或分支機構並從事業務活動；已獲許可者，也不得做超出許可範圍的活動。

This article says which jurisdiction’s civil-law rules apply to civil matters involving Taiwan Area people, Mainland Area people, and foreigners, and it defines certain chapter terms as locations in either Taiwan Area or Mainland Area.

如果本條例適用大陸地區規定，而該地區各地方規定不同，就依當事人戶籍地的規定處理。

If this Act points to mainland China law, Taiwan law applies when mainland China has no express rule for the legal relationship or its own rules call for Taiwan law.

If mainland-area rules would apply under this provision but conflict with Taiwan area public order or good morals, Taiwan law applies instead.

If a civil-law act location or place of fact spans both the Taiwan Area and the Mainland Area, it is treated as the Taiwan Area.

Mainland-area persons’ capacity is governed by the rules of that area, but a minor who is married is treated as having capacity for legal acts in Taiwan. Mainland-area legal persons, associations, and other institutions also follow the rules of that area for rights and capacity.

The form of a legal act follows the rule that applies to that act; if the form required by the place where the act is done is used, it is also valid.

A contract for obligations is governed by the law of the place of contracting, unless the parties agree otherwise.

Debts arising in the Mainland Area from unjust management, unjust enrichment, or other legal facts are governed by Mainland Area rules.

受委託簽署協議的機構、團體或法人，先把協議草案送行政院同意，才能簽署；簽署後還要依內容類型在30日內報行政院核轉立法院審議，或報行政院核定並送立法院備查。

Certain Taiwan local government bodies, public officials, and other Taiwan persons or entities may not sign agreements with mainland China parties unless authorized.

在第4條第3項、第4項或第4條之2第2項所涉事項下，相關辦法由行政院大陸委員會擬訂，並報請行政院核定。

This provision sets a multi-step approval, reporting, hearing, and referendum process for political issue agreements, and says agreements made in violation of the rule are invalid.

侵權行為原則上依損害發生地的規定處理；如果臺灣地區法律不把該行為認定為侵權行為，這條不適用。

物權的準據地點，原則上依物之所在地決定；以權利為標的的物權，依權利成立地決定。

Marriage and consensual divorce follow the law of the place where the act occurs; grounds for divorce by judgment follow Taiwan area law.

If one spouse is a Taiwan area person and the other is a mainland area person, the legal effect of their marriage or divorce is governed by Taiwan area law.

For Taiwan Area people and Mainland Area people who marry in the Mainland Area, the marital property regime follows that area’s rules; property located in Taiwan Area is governed by Taiwan Area law.

The requirements for recognizing a child born outside marriage, and the effect of that recognition, are determined by the rules of the relevant domiciles.

Adoption formation and termination are governed by the rules of the parties’ registered domicile regions, and adoption effectiveness is governed by the adopter’s registered domicile region rules.

If one parent is a Taiwan-area person and the other is a mainland-area person, the legal relationship between them and their child is governed by the rules of the child’s registered household area.

Guardianship for a ward who is a Mainland China person follows that area’s rules, unless the ward has a residence in Taiwan, in which case Taiwan law applies.

扶養義務依扶養義務人設籍地區的規定處理。

行政院得依對等原則，許可大陸地區的法人、團體或其他機構在臺灣地區設立分支機構。

If the decedent is a mainland China person, inheritance follows that area’s rules; for estate property in the Taiwan area, Taiwan law applies.

For wills made by mainland area people, the requirements and effect follow the rules of that area; if the will is a gift of property in Taiwan area, Taiwan law applies.

大陸地區人民的捐助行為，其成立或撤回的要件及效力，原則上依該地區規定；但如果捐助財產在臺灣地區，適用臺灣地區法律。

Certain civil legal relations made in Mainland China before this Act took effect are recognized if they do not violate Taiwan’s public order or good morals; earlier legal limits on exercising or transferring rights still apply. Some listed debts are not to be handled before national unification.

在特定兩岸婚姻情況下，某些重婚的後婚不得被聲請撤銷，部分後婚並視為有效；若夫妻雙方都重婚，原婚姻關係自後婚重婚日起消滅。

法院在特定情形下不得認可臺灣地區人民收養大陸地區人民為養子女。

大陸地區人民繼承臺灣地區人民遺產時，通常要在繼承開始後3年內，以書面向被繼承人住所地法院表示繼承；逾期會被視為拋棄繼承權。

大陸地區人民繼承臺灣地區遺產，每人取得財產總額不得超過新臺幣200萬元；超過部分按規定改歸同為繼承人、後順序繼承人或國庫。

在特定遺產案件中，若繼承人全為大陸地區人民，原則上可由繼承人、利害關係人或檢察官向法院聲請指定財政部國有財產局為遺產管理人；遺產如依法須登記，遺產管理人應辦理登記。

主管機關要管理特定亡故現役軍人或退除役官兵的遺產；相關管理辦法和基金會章程由指定機關擬訂並報請行政院核定。

Certain mainland-area persons, organizations, and companies investing in third areas may not acquire, create, or transfer real property rights in Taiwan without permission from the competent authority.

Documents made in the mainland area and verified by an institution established or designated by the Executive Yuan, or by a commissioned private organization, are presumed authentic.

（刪除）

未經許可的大陸地區法人、團體或其他機構，若以其名義在臺灣地區與他人為法律行為，行為人就該法律行為要負連帶責任。

大陸地區人民、法人、團體或其他機構，未經主管機關許可，不得成為臺灣地區法人、團體或其他機構的成員，也不得擔任其任何職務。

大陸地區人民、法人、團體、其他機構及其在第三地區投資的公司，未經主管機關許可，不得在臺灣地區投資。

Civil final judgments and civil arbitration awards made in mainland China may be applied to a court in Taiwan for recognition if they do not violate public order or good morals. If recognized, awards or judgments that require payment can serve as enforcement titles. The same rule applies only on a reciprocal basis for Taiwan-made civil final judgments and arbitration awards that may be recognized by mainland China courts or used as enforcement titles.

Crimes committed in the mainland area, or on mainland ships or aircraft, may still be dealt with according to law even if the person was already punished there; all or part of the punishment may be exempted from execution.

If a Mainland Area person leaves the country after committing a crime and cannot appear in court, the court may suspend the trial; if an acquittal or exemption from punishment is clearly warranted, the court may decide the case without waiting for appearance.

符合條件者可免予追訴、處罰；同樣也適用於與其重為婚姻或同居的人。

大陸地區人民在符合條件時可免予追訴、處罰。

大陸地區人民在臺灣地區的著作權或其他權利受侵害時，只有在臺灣地區人民得在大陸地區享有同等訴訟權利的情況下，才可行使告訴或自訴權。

Violating Article 15(1) can lead to imprisonment, fines, and transport-related sanctions such as suspension, license revocation, or forfeiture.

受託辦理兩岸人民往來相關事務或協商簽署協議時，若逾越委託範圍並損害國家安全或利益，行為負責人會受刑罰，相關法人、團體或其他機構也會併科罰金。

If a person goes to the mainland area without consent and violates Article 4-4, paragraph 1, they are subject to an administrative fine.

違反特定條文規定者，會被處以罰鍰；若違反第五條之一且情節嚴重或屬再次相同行為，還可能處以刑罰或併科罰金。

在需要向大陸地區送達司法文書或進行必要調查時，司法機關可以囑託或委託第四條所指的機構或民間團體辦理。

違反特定運輸與運送規定者，可能面臨三年以下有期徒刑、拘役，或新臺幣100萬元至1,500萬元罰金；主管機關也可對相關運輸工具停航或廢止證照，並可停或廢止船長、機長或駕駛人的執業證照或資格。

大陸船舶違反第三十二條第一項並經扣留的，船舶所有人、營運人、船長或駕駛人可能被處新臺幣30萬元至1,000萬元罰鍰。

Violating certain Article 36 rules can trigger fines, and serious or repeated violations can lead to imprisonment or higher fines.

違反第23條而從事招生或居間介紹的人，可能被判一年以下有期徒刑、拘役，或併科新臺幣100萬元以下罰金。

Violating Article 15, paragraph 4 or 5 is punishable by imprisonment, detention, and/or a fine. A profit-seeking violation of paragraph 5 carries a higher maximum penalty. Business personnel can also trigger joint fines for the legal entity or natural person they act for, unless they have done their best to prevent the violation.

Violating Article 15(2) can lead to imprisonment, detention, or a fine up to NT$100,000, and business-related offenses by representatives, agents, employees, or other workers can also trigger a fine for the juristic person or natural person, unless the representative or natural person did their best to prevent the violation.

違反第30條第1項者，會被處新臺幣300萬元以上1,500萬元以下罰鍰，並可能被禁止相關船舶、航空器或其他運輸工具在一定期間內進入臺灣地區港口、機場。

違反依第36條之1發布的限制或禁止命令，會被罰鍰；中央銀行也可視情節停止指定外匯業務銀行一定期間內全部或部分外匯業務。

違反第35條相關規定從事特定投資、技術合作、商業或貿易行為者，會被罰鍰；部分情形還可能被命停止、改正，或進一步處以刑罰。

If someone violates Article 15(3), they are fined NT$200,000 to NT$1,000,000.

大陸地區人民如果逾期停留或居留，內政部移民署可處新臺幣2,000元以上、10,000元以下罰鍰。

Violations of Article 37 are punishable by a fine of NT$40,000 to NT$200,000, and the listed publications, films, recorded programs, or radio and television programs must be confiscated even if owned by someone else.

In Taiwan, people who broadcast, publish, or otherwise promote certain Mainland Area goods, labor, services, or other matters, or who violate related rules, may be fined NT$100,000 to NT$500,000; the ad may also be confiscated.

This provision requires Taiwan area people to follow exit-inspection and permit/reporting rules before and after traveling to the mainland, and bars conduct that harms national security or interests.

臺灣地區人民不得在大陸地區設有戶籍或領用大陸地區護照。

A person who lost Taiwan area resident status may apply to the Ministry of the Interior to restore that status after cancelling mainland household registration or giving up a mainland passport.

Certain former national-security, foreign affairs, mainland affairs, and intelligence officials must not attend specified mainland political, military, administrative, or politically oriented events if their conduct would harm national dignity.

This provision sets penalties for certain people who violate Article 33, including imprisonment, detention, and fines.

Certain civil servants lose or have suspended their retirement-related benefits if they violate the listed rules.

違反指定條文者會被處罰鍰，並可按次連續處罰；其中一類違規還可能被主管機關限期申報或改正。

This article sets fines and other sanctions for violating several specified rules, including reporting failures and violations of Article 9-3.

違反第38條規定的幣券，可能被海關沒入；申報不實時，超過部分也會被沒入。違反第38條第4項辦法從事兌換、買賣或其他交易的，相關幣券與價金也會被沒入；臺灣地區金融機構及外幣收兌處另可能被罰新臺幣30萬元至150萬元。

If someone violates a restriction or prohibition order issued under Article 39(2), the competent authority will confiscate the relevant relics or artworks.

違反投資申報、轉投資或檢查相關規定者，主管機關可處罰鍰，並可限期改正、停止投資、停止股東權利，必要時還可通知撤銷或廢止認許或登記。

違反特定規定而未經許可從事業務活動，或以本人名義提供給他人使用者，會面臨刑罰、罰金與民事責任。

Violating Article 40-2(1) or (2) can lead to a fine up to NT$500,000, and the authority may order the conduct to stop within a deadline.

主管機關處罰本條例所定的罰鍰；若罰鍰經限期繳納而逾期未繳，依法移送強制執行。

主管機關在實施特定兩岸通商、通航及大陸地區人民來台工作前，須先經立法院決議；立法院若在會期內一個月內未決議，視為同意。

主管機關可先行試辦金門、馬祖、澎湖與大陸地區的通商、通航；行政院可訂定試辦區域、期間、相關管理事項與物品限額，並可在特定情況下終止試辦。

各主管機關可就許可申請與證照核發收取審查費、證照費，並由各主管機關自行訂定收費標準。

依本條例處理臺灣地區與大陸地區人民往來有關事務時，不適用行政程序法。

本條例的施行細則由行政院制定。

本條例的施行日期由行政院決定。

This chapter is the general provisions chapter.

This is the heading for Chapter 4, “Criminal.”

This chapter concerns penalties.

This is a chapter heading for the supplementary provisions section.

Chapter 2: Administration.

This chapter is titled “Civil.”