Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 39
Chinese historic relics of the Mainland Area permitted by the competent authorities to be imported into the Taiwan Area for public display or exhibition may be re-exported.If cultural objects and objets d'art of the Mainland Area other than those referred to in the preceding paragraph are found to be in violation of any laws or regulations or detrimental to public order or good morals, the competent authorities may restrict or prohibit their public display or exhibition in the Taiwan Area.Rules governing the granting of permission referred to in Paragraph 1 shall be drafted by the competent authorities concerned and submitted to the Executive Yuan for approval.
中文原文 臺灣地區與大陸地區人民關係條例第39條
大陸地區之中華古物，經主管機關許可運入臺灣地區公開陳列、展覽者，得予運出。
前項以外之大陸地區文物、藝術品，違反法令、妨害公共秩序或善良風俗者，主管機關得限制或禁止其在臺灣地區公開陳列、展覽。
第一項許可辦法，由有關主管機關擬訂，報請行政院核定之。
前項以外之大陸地區文物、藝術品，違反法令、妨害公共秩序或善良風俗者，主管機關得限制或禁止其在臺灣地區公開陳列、展覽。
第一項許可辦法，由有關主管機關擬訂，報請行政院核定之。