Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 9-1

The people of the Taiwan Area may not have household registrations in the Mainland Area or hold passports issued by the Mainland Area.Except for the situations deemed necessary by the authorities concerned out of special consideration, any person who has a household registration in the Mainland Area or holds a passport issued by the Mainland Area in violation of the provisions of the preceding paragraph shall be deprived of its status as the people of the Taiwan Area and its rights of election, recall, initiative, referendum, serving military service or public offices, and any other rights derived from its household registration in the Taiwan Area, and its household registration in the Taiwan Area shall be annulled by the household registration authorities; provided that the responsibilities and obligations resulted from its status as the people of the Taiwan Area are not excused or exempted.Any of the people of the Taiwan Area who has a household registration in the Mainland Area or holds a passport issued by the Mainland Area before the coming into force of the amendments to this Act is not deprived of its status as the people of the Taiwan Area provided that it submits to the Ministry of Interior relevant proofs that it has had its household registration in the Mainland Area annulled or abandoned its passport issued by the Mainland Area within six months from the coming into force of the amendments to this Act.
中文原文 臺灣地區與大陸地區人民關係條例第9-1條
臺灣地區人民不得在大陸地區設有戶籍或領用大陸地區護照。
違反前項規定在大陸地區設有戶籍或領用大陸地區護照者,除經有關機關認有特殊考量必要外,喪失臺灣地區人民身分及其在臺灣地區選舉、罷免、創制、複決、擔任軍職、公職及其他以在臺灣地區設有戶籍所衍生相關權利,並由戶政機關註銷其臺灣地區之戶籍登記;但其因臺灣地區人民身分所負之責任及義務,不因而喪失或免除。
本條例修正施行前,臺灣地區人民已在大陸地區設籍或領用大陸地區護照者,其在本條例修正施行之日起六個月內,註銷大陸地區戶籍或放棄領用大陸地區護照並向內政部提出相關證明者,不喪失臺灣地區人民身分。

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