Presidential and Vice Presidential Election and Recall Act Article 20

A qualified voter who has lived in the free area of the Republic of China for not less than six consecutive months, has registered their domicile in the Republic of China for not less than fifteen years, and has reached forty years of age may apply to be registered as a candidate for president or vice president.Persons whose Republic of China citizenship has been restored or was acquired through naturalization, persons from the mainland China area, and residents of Hong Kong and Macao who are permitted to enter Taiwan shall not be permitted to register as a candidate for president or vice president.
中文原文 總統副總統選舉罷免法(新840809制定)第20條
在中華民國自由地區繼續居住六個月以上且曾設籍十五年以上之選舉人,年滿四十歲,得申請登記為總統、副總統候選人。
回復中華民國國籍、因歸化取得中華民國國籍、大陸地區人民或香港、澳門居民經許可進入臺灣地區者,不得登記為總統、副總統候選人。

English translation for reference only; the Chinese text prevails. Not legal advice.