Act Governing Relations with Hong Kong and Macau Article 10
People of the Taiwan Area who travel to Hong Kong or Macau shall follow the general exit rules; however, for those entering the Mainland Area via Hong Kong or Macau, relevant rules in the Act Governing the Relations Between People of the Taiwan Area and the Mainland Area shall apply.
中文原文 香港澳門關係條例第10條
臺灣地區人民進入香港或澳門，依一般之出境規定辦理；其經由香港或澳門進入大陸地區者，適用臺灣地區與大陸地區人民關係條例相關之規定。