Enforcement Rules for the Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area Article 11
The duties and obligations arising from the status as People of the Taiwan Area as referred to in the proviso of Paragraph 2 of Article 9-1 of the Act shall refer to the legal responsibilities, obligations or judicial sanctions, arising from the status as People of the Taiwan Area, regarding serving military service, paying taxes, being a defendant in a criminal case, becoming subject to fines, detention, imprisonment for a definite period or other more severe criminal penalties which have been declared but not yet carried out, being a defendant in a civil case, being the target of compulsory execution processes that have yet to be completed, being a debtor who has not emerged from bankruptcy after a declaration of bankruptcy, or being subject to other fines.
中文原文 臺灣地區與大陸地區人民關係條例施行細則第11條
本條例第九條之一第二項但書所稱因臺灣地區人民身分所負之責任及義務，指因臺灣地區人民身分所應負之兵役、納稅、為刑事被告、受科處罰金、拘役、有期徒刑以上刑之宣告尚未執行完畢、為民事被告、受強制執行未終結、受破產之宣告未復權、受課處罰鍰等法律責任、義務或司法制裁。