Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 30

No foreign vessels, civil aircraft or other means of transportation may directly sail or fly between seaports or airports of the Taiwan Area and those of the Mainland Area; nor may any foreign vessel, civil aircraft or other means of transportation be used to operate scheduled sea or air lines between seaports or airports of the Taiwan Area and those of the Mainland Area via a third area.Where any of the vessels, civil aircraft or other means of transportation referred to in the preceding paragraph is chartered by, or an investment of, or operated by any individual, juristic person, organization, or other institution of the Mainland Area, the Ministry of Transportation and Communications may restrict or prohibit its entry into the seaports or airports of the Taiwan Area.The Ministry of Transportation and Communications may remove after approval by the Executive Yuan, if necessary, the prohibition referred to in Paragraph 1 in whole or in part. The current navigation laws and regulations shall apply mutatis mutandis to the administration, transport operation and any other requirements after the referred removal, and if there is any need, the Ministry of Transportation and Communications may prescribe administration rules in consultation with the authorities concerned.
中文原文 臺灣地區與大陸地區人民關係條例第30條
外國船舶、民用航空器及其他運輸工具,不得直接航行於臺灣地區與大陸地區港口、機場間;亦不得利用外國船舶、民用航空器及其他運輸工具,經營經第三地區航行於包括臺灣地區與大陸地區港口、機場間之定期航線業務。
前項船舶、民用航空器及其他運輸工具為大陸地區人民、法人、團體或其他機構所租用、投資或經營者,交通部得限制或禁止其進入臺灣地區港口、機場。
第一項之禁止規定,交通部於必要時得報經行政院核定為全部或一部之解除。
其解除後之管理、運輸作業及其他應遵行事項,準用現行航政法規辦理,並得視需要由交通部會商有關機關訂定管理辦法。

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