Passport Act Article 26
With regard to R.O.C.（Taiwan） nationals who are abroad, have household registration in the R.O.C.（Taiwan）, and have been denied a passport, or whose passport has been seized as a result of circumstances described in Subparagraphs 2 and 3 of Paragraph 1 of Article 23, the Overseas Mission may issue a passport with a validity of less than one year, or an entry permit to the R.O.C.（Taiwan）, to such persons for the specific purpose of traveling back to the R.O.C.（Taiwan）.With regard to R.O.C.（Taiwan） nationals who are abroad, have household registration in the R.O.C.（Taiwan）, and whose passport has expired or has been lost or destroyed and who cannot wait for reissuance or replacement, the Overseas Mission may issue an entry permit for such persons.
中文原文 護照條例第26條
已出國之在臺設有戶籍國民，有第二十三條第一項第二款或第三款規定情形，經駐外館處不予核發護照或扣留護照者，駐外館處得發給專供返國使用之一年以下效期護照或入國證明書。
已出國之在臺設有戶籍國民，其護照逾期、遺失或滅失而不及等候換發或補發者，駐外館處得發給入國證明書。
已出國之在臺設有戶籍國民，其護照逾期、遺失或滅失而不及等候換發或補發者，駐外館處得發給入國證明書。