Act for the Recruitment and Employment of Foreign Professionals Article 21
Where a foreign professional, foreign specialist professional, or foreign senior professional, or their spouse, minor children, or children having reached the age of majority or above who lack self-care ability due to physical or mental disability, after obtaining approval for permanent residency from the NIA, are away from the State for five years or more without re-entering, the NIA may revoke their permanent residence permit and cancel their Alien Permanent Resident Certificate.
中文原文 外國專業人才延攬及僱用法第21條
外國專業人才、外國特定專業人才及外國高級專業人才，其本人、配偶、未成年子女及因身心障礙無法自理生活之成年子女，經內政部移民署許可永久居留後，出國五年以上未曾入國者，內政部移民署得廢止其永久居留許可及註銷其外僑永久居留證。