Regulations Governing Visiting, Residency, and Permanent Residency of Aliens Article 20

Any foreign national who, during his/her duration of residency, needs to re-enter the ROC after leaving, shall apply to the NIA for a re-entry permit in accordance with Article 34 of the Act. Any applicant for the issuance of an Alien Resident Certificate may also apply for the issuance of a re-entry permit.A re-entry permit under the preceding paragraph may be used multiple times, and shall be valid for a period not exceeding the duration of validity of an Alien Resident Certificate.The re-entry permit of any foreign national whose Alien Resident Certificate has been cancelled shall also be deemed as cancelled.Any foreign national permitted for permanent residency may re-enter the ROC with an Alien Permanent Resident Certificate and a valid passport.
中文原文 外國人停留居留及永久居留辦法第20條
外國人於居留期間內,有出國後再入國之必要者,應依本法第三十四條規定,於出國前向移民署申請核發重入國許可。
申請核發外僑居留證之同時,亦得申請核發重入國許可。
前項重入國許可為多次使用,其有效期間不得逾外僑居留證之有效期間。
外僑居留證經註銷者,其重入國許可視同註銷。
經許可永久居留之外國人得持憑外僑永久居留證及有效護照重入國。

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