Enforcement Rules for the Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area Article 2

The term “people” as referred to in Articles 1, 4, 6, 41, 62, 63, 79-1 and 95-3 of the Act shall mean natural persons, juristic persons, organizations and other institutions.The term “people” as referred to in Article 78 of the Act shall mean natural persons and juristic persons.
中文原文 臺灣地區與大陸地區人民關係條例施行細則第2條
本條例第一條、第四條、第六條、第四十一條、第六十二條、第六十三條、第七十九條之一及第九十五條之三所稱人民,指自然人、法人、團體及其他機構。
本條例第七十八條所稱人民,指自然人及法人。

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