Act Governing Relations with Hong Kong and Macau Article 41-1
Any company , which invested in Hong Kong or Macau by individuals, juridical persons, organizations, or institutions from the Chinese mainland, under the circumstances of Article 73 of the Act Governing the Relations Between Peoples of the Taiwan Area and the Mainland Area, could apply the relevant provisions in that Act to deal with investments or taxes in Taiwan .
中文原文 香港澳門關係條例第41-1條
大陸地區人民、法人、團體或其他機構於香港或澳門投資之公司，有臺灣地區與大陸地區人民關係條例第七十三條所定情形者，得適用同條例關於在臺投資及稅捐之相關規定。