Act Governing Relations with Hong Kong and Macau Article 12

Hong Kong or Macau Residents may apply for temporary or permanent residence in Taiwan. The regulations and procedures for so doing shall be formulated by the Ministry of the Interior, and then submitted to the Executive Yuan for approval and subsequent promulgation.Annual quotas may be imposed on the numbers of Hong Kong and Macau Residents that may be granted temporary or permanent residency if necessary.
中文原文 香港澳門關係條例第12條
香港或澳門居民得申請在臺灣地區居留或定居;其辦法由內政部擬訂,報請行政院核定後發布之。
每年核准居留或定居,必要時得酌定配額。

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