Overseas Compatriot Identity Certification Act Article 3

This Act applies to the Republic of China, TAIWAN (hereinafter referred to as the “R.O.C. (TAIWAN)”) nationals who reside overseas. However, the Act does not apply to persons with residency status in Mainland China, Hong Kong or Macau; nor does this Act apply to persons holding passports issued by Mainland China.
中文原文 華僑身分證明條例第3條
本條例適用之對象,為僑居國外國民。
但具有大陸地區人民、香港居民、澳門居民身分或持有大陸地區所發護照者,不適用之。

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