Enforcement Rules for the Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area Article 15

Persons entering into the Taiwan Area illegally as referred to in Article 15 of the Act shall include those who enter into the Taiwan Area on a fake or forged passport, using fraudulent identity, or on a passport, travel document or any other similar certificates obtained by using fraudulent identity, or via a conspired fraudulent marriage where sufficient evidence exists in support thereof, or by smuggling or other illegal means.Persons entering into the Taiwan Area without permission as referred to in Subparagraph 1 of Paragraph 1 of Article 18 of the Act shall include those who enter into the Taiwan Area on fake or forged passports, using fraudulent identity or on a passport, travel document or any other similar certificates obtained by using fraudulent identity, or by smuggling or other illegal means.
中文原文 臺灣地區與大陸地區人民關係條例施行細則第15條
本條例第十五條第一款所定非法進入臺灣地區,包括持偽造、變造、冒用或持冒用身分申請之護照、旅行證或其他相類之證書、有事實足認係通謀虛偽結婚、偷渡或以其他非法之方法入境在內。
本條例第十八條第一項第一款所定未經許可入境者,包括持偽造、變造、冒用或持冒用身分申請之護照、旅行證或其他相類之證書、偷渡或以其他非法之方法入境者在內。

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