Act Governing Relations with Hong Kong and Macau Article 31
The relevant regulations concerning foreign investment and remittance shall apply mutatis mutandis to investment in the Taiwan Area by Hong Kong or Macau Residents, juridical persons, organizations or other institutions. The regulations governing overseas compatriots investment and remittance shall apply mutatis mutandis to investment in the Taiwan Area by the Hong Kong or Macau Residents referred to in Article 4, Paragraph 3, of this Act.
中文原文 香港澳門關係條例第31條
香港或澳門居民、法人、團體或其他機構在臺灣地區之投資，準用外國人投資及結匯相關規定；第四條第三項之香港或澳門居民在臺灣地區之投資，準用華僑回國投資及結匯相關規定。