Act Governing Relations with Hong Kong and Macau Article 45
Hong Kong or Macau Residents who commit rebellion or treason in places other than the Taiwan Area and report said offenses when applying to enter the Taiwan Area shall be exempted from prosecution and punishment upon being granted permission to enter the Taiwan Area. This also applies to Hong Kong or Macau Residents who are specially approved by the Competent Authority to be exempted from filing such reports when entering the Taiwan Area to attend conferences or activities approved by the central authority.
中文原文 香港澳門關係條例第45條
香港或澳門居民在臺灣地區以外之地區，犯內亂罪、外患罪，經許可進入臺灣地區，而於申請時據實申報者，免予追訴、處罰；其進入臺灣地區參加中央機關核准舉辦之會議或活動，經主管機關專案許可免予申報者，亦同。