Regulations Governing Immigration Inspection and Data Collection and Utilization Article 2

Nationals with household registration in the Taiwan Area (hereinafter referred to as the “NWHR”) shall present valid passports for immigration clearance while departing R.O.C. (Taiwan). After the National Immigration Agency of the Ministry of the Interior (hereinafter referred to as the “NIA”) has performed passport inspection, and find no conditions that the NWHR who are personnel who involve in national security that have not been approved by authorities they hold office for before departure as described in Paragraph 1, Article 5 of the Act, or the NWHR do not meet any circumstances that shall be banned from exit as described in Paragraph 1, Article 6 of the Act, the NIA shall issue inked endorsement stamps on their passports and grant them exit admissions.Those who were born in the Taiwan area with dual nationalities, if departing from the Taiwan area for the first time, shall present their R.O.C. (Taiwan) passports for immigration clearance.NWHR with dual nationalities and enter the State with foreign passports shall exit the State with the same foreign passports; and those who enter the State with R.O.C. (Taiwan) passports or entry permits shall exit the State with R.O.C. (Taiwan) passports.People of the Mainland Area and residents of Hong Kong or Macau who have registered permanent residence shall present R.O.C. (Taiwan) passports when exit the State for the first time.
中文原文 入出國查驗及資料蒐集利用辦法第2條
居住臺灣地區設有戶籍國民(以下簡稱有戶籍國民)出國,應備有效護照,經內政部移民署(以下簡稱移民署)查驗相符,且無本法第五條第一項涉及國家安全人員未經服務機關核准出國或第六條第一項禁止出國情形者,於其護照內加蓋出國查驗章戳後出國。
在臺灣地區出生兼具外國國籍首次出國者,應持中華民國護照出國。
有戶籍國民兼具外國國籍,持外國護照入國者,應持外國護照出國;持中華民國護照或入國證明文件入國者,應持中華民國護照出國。
大陸地區人民、香港或澳門居民經許可定居者,首次出國應持中華民國護照。

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