Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 9-2

Any person deprived of its status as the people of the Taiwan Area in accordance with the provisions of the preceding Article may apply to the Ministry of Interior for permission to recover its status as the people of the Taiwan Area and to reside in the Taiwan Area after its return provided that it has its household registration in the Mainland Area annulled or abandons its passport issued by the Mainland Area.Rules governing the permission requirements, procedures, means, restriction, revocation, or annulment of permission and any other requirements referred to in the preceding paragraph shall be drafted by the Ministry of Interior 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9-2條
依前條規定喪失臺灣地區人民身分者,嗣後註銷大陸地區戶籍或放棄持用大陸地區護照,得向內政部申請許可回復臺灣地區人民身分,並返回臺灣地區定居。
前項許可條件、程序、方式、限制、撤銷或廢止許可及其他應遵行事項之辦法,由內政部擬訂,報請行政院核定之。

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