Act Governing Relations with Hong Kong and Macau Article 36
The intellectual property of Hong Kong or Macau residents or juridical persons may be copyrighted in the Taiwan Area in accordance with the Copyright Law, provided one of the following two conditions is met:(1) The works are published or issued for the first time in the Taiwan Area or published or issued in the Taiwan Area within 30 days of their first overseas distribution; provided, however, that Hong Kong or Macau also accords the works of the individuals or juridical persons of the Taiwan Area protection under the same circumstances and that this is verified as true; or(2) Individuals or juridical persons of the Taiwan Area may enjoy copyright protection in Hong Kong or Macau on the basis of agreements, accords, negotiations, and laws and regulations or customary practice in Hong Kong or Macau.
中文原文 香港澳門關係條例第36條
香港或澳門居民或法人之著作，合於下列情形之一者，在臺灣地區得依著作權法享有著作權：
一、於臺灣地區首次發行，或於臺灣地區外首次發行後三十日內在臺灣地區發行者。
但以香港或澳門對臺灣地區人民或法人之著作，在相同情形下，亦予保護且經查證屬實者為限。
二、依條約、協定、協議或香港、澳門之法令或慣例，臺灣地區人民或法人之著作得在香港或澳門享有著作權者。
一、於臺灣地區首次發行，或於臺灣地區外首次發行後三十日內在臺灣地區發行者。
但以香港或澳門對臺灣地區人民或法人之著作，在相同情形下，亦予保護且經查證屬實者為限。
二、依條約、協定、協議或香港、澳門之法令或慣例，臺灣地區人民或法人之著作得在香港或澳門享有著作權者。