Immigration Act Article 34

An alien shall apply for a reentry permit from the National Immigration Agency in advance if they have to exit prior to reentering the State during their residence. The alien who has acquired permanent residence permits shall re-enter the State by his/her Alien Permanent Residence Certificate and shall be exempted from the foresaid requirement.
中文原文 入出國及移民法第34條
外國人在我國居留期間內,有出國後再入國之必要者,應於出國前向移民署申請重入國許可。
但已獲得永久居留許可者,得憑外僑永久居留證再入國,不須申請重入國許可。

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