Act Governing Relations with Hong Kong and Macau Article 11

Hong Kong or Macau Residents may, with permission, enter the Taiwan Area.Regulations governing such permission shall be formulated by the Ministry of the Interior, and submitted to the Executive Yuan for approval and subsequent promulgation.
中文原文 香港澳門關係條例第11條
香港或澳門居民,經許可得進入臺灣地區。
前項許可辦法,由內政部擬訂,報請行政院核定後發布之。

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