Passport Act Article 6

Passports are issued to R.O.C.(Taiwan) nationals. Unless the Competent Authority decides otherwise, passports shall not be issued to people from the Mainland Area or residents of Hong Kong and Macau before they become citizens of the Taiwan Area.
中文原文 護照條例第6條
護照之適用對象為具有我國國籍者。
但具有大陸地區人民、香港居民、澳門居民身分者,在其身分轉換為臺灣地區人民前,非經主管機關許可,不適用之。

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