Enforcement Rules for the Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area Article 27

The dependents as referred to in Paragraph 2 of Article 26 of the Act shall mean dependents for whom support is required pursuant to Articles 1114 through 1118 of the Civil Code.Where the dependent as referred to in the preceding Paragraph is a person who has no legal capacity, the consent shall be exercised by a legal representative or a guardian other than the applicant; where such dependant is a person of limited legal capacity, the consent shall be first approved by a legal representative or a guardian other than the applicant.
中文原文 臺灣地區與大陸地區人民關係條例施行細則第27條
本條例第二十六條第二項所稱受其扶養之人,指依民法第一千一百十四條至第一千一百十八條所定應受其扶養之人。
前項受扶養人為無行為能力人者,其同意由申請人以外之法定代理人或監護人代為行使;其為限制行為能力人者,應經申請人以外之法定代理人或監護人之允許。

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