Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 40-2
Unless permitted by each competent authorities concerned, no non-profit seeking juristic person, organization, or other institution of the Mainland Area may establish any liaison office or branch in the Taiwan Area to engage in business activities.Any non-profit seeking juristic person, organization, or other institution of the Mainland Area permitted to engage in any business activity in Taiwan may not engage in any activity beyond the scope of the permission.Rules governing the scope of the permission, permission requirements, application procedures, filing items, required documents, review means, administration matters, restrictions and any other requirements as referred to in Paragraph 1 shall be drafted by each 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40-2條
大陸地區之非營利法人、團體或其他機構，非經各該主管機關許可，不得在臺灣地區設立辦事處或分支機構，從事業務活動。
經許可在臺從事業務活動之大陸地區非營利法人、團體或其他機構，不得從事與許可範圍不符之活動。
第一項之許可範圍、許可條件、申請程序、申報事項、應備文件、審核方式、管理事項、限制及其他應遵行事項之辦法，由各該主管機關擬訂，報請行政院核定之。
經許可在臺從事業務活動之大陸地區非營利法人、團體或其他機構，不得從事與許可範圍不符之活動。
第一項之許可範圍、許可條件、申請程序、申報事項、應備文件、審核方式、管理事項、限制及其他應遵行事項之辦法，由各該主管機關擬訂，報請行政院核定之。