Regulations Governing Immigration Inspection and Data Collection and Utilization Article 8

People of the Mainland Area shall carry valid documents listed below for inspection when entering the State. After the inspection is completed, the NIA shall imprint an entry stamp on his/her Entry and Exit Permit:1. A valid entry and exit permit;2. A passport, Mainland Residents to Taiwan Pass, travel document(s), or non-permanent residency issued by Hong Kong or Macau government that is valid for at least six months. However, traveler (non-tourist group) under Article 3-1 of the Regulation of Mainlander Entering Taiwan for Tourism, shall obtain a Mainland Residents to Taiwan Pass with at least six months of validity.3. A return aircraft /vessel ticket or ticket to next destination; except for traveler permitted to stay over 6 months.4. A valid visa or resident certificate of the country of the next destination for traveler who enters from foreign places other than mainland China.5. A completed arrival card does not need to be filled out by holders of alien resident certificate, single entry & exit permit, or others approved by the NIA;6. Identification documents(s).For an individual approved for residency or household registration permission in Taiwan, he/she shall carry valid entry document(s) listed below, receive inspection and an entry stamp from the NIA upon entering the State:1. Entry & exit permit and an alien resident certificate, or a Household Registration Permit.2. A valid passport, Mainland Residents to Taiwan Pass, travel document, or non-permanent residency document(s) issued by Hong Kong of Macau government.
中文原文 入出國查驗及資料蒐集利用辦法第8條
大陸地區人民入國,應備下列有效證件,經移民署查驗相符者,於其入出境許可證件內加蓋入國查驗章戳後入國:
一、有效之入出境許可證件。
二、有效期間六個月以上之護照、大陸地區人民往來臺灣地區通行證、旅行證件或香港、澳門政府核發之非永久性居民旅行證件。
但依大陸地區人民來臺從事觀光活動許可辦法第三條之一規定申請來臺個人旅遊者,應備有效期間六個月以上之大陸地區人民往來臺灣地區通行證。
三、已訂妥回程或次一目的地機(船)票或證明。
但經許可停留期間六個月以上者,免備之。
四、由國外地區進入者,應檢附次一目的地國家或地區之有效居留證或簽證。
五、填妥之入國登記表。
但持有臺灣地區居留證、單次入出境許可證或其他經移民署認定公告者,免予填繳。
六、相關身分證明文件。
前項人民經許可在臺灣地區居留或定居者,應備下列有效證件,經移民署查驗相符者,於其證件內加蓋入國查驗章戳後入國:
一、入出境許可證件及居留證或定居證副本。
二、有效之護照、大陸地區人民往來臺灣地區通行證、旅行證件或香港、澳門政府核發之非永久性居民旅行證件。

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