Enforcement Rules for the Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area Article 23

In cases where an applicant fails to move to reside in the Mainland Area for the long term within two months after receiving the lump-sum pension payout per the preceding Article, the former employer (or the military unit) of such retiree shall notify the paying institution to reclaim the paid lump-sum amount.
中文原文 臺灣地區與大陸地區人民關係條例施行細則第23條
申請人依前條規定領取一次退休(職、伍)給與後,未於二個月內赴大陸地區長期居住者,由原退休(職、伍)機關通知支給機關追回其所領金額。

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