Regulations Governing Trade between the Taiwan Area and the Mainland Area Article 2
Individuals, juristic persons, organizations or other institutions in the Taiwan Area who/which are engaged in trading activities between the Taiwan Area and the Mainland Area shall comply with the provisions of these Regulations. With regard to matters that are not provided for in these Regulations, other relevant laws and regulations shall govern.
中文原文 臺灣地區與大陸地區貿易許可辦法第2條
臺灣地區人民、法人、團體或其他機構從事臺灣地區與大陸地區間貿易，依本辦法之規定；本辦法未規定者，適用其他有關法令之規定。