Considering that, under the provisions of the Act Governing Relations with Hong Kong and Macau, residents of Hong Kong and Macau who are employed to work in the Taiwan Area are subject,
mutatis mutandis, to the same provisions of the Employment Service Act as apply to the employment and administration of foreign nationals, and in order to attract professionals from those territories by according them equal treatment with foreign professionals, Article 24 of the Foreign Professionals Act stipulates those provisions of the Act that apply,
mutatis mutandis, to their engaging in professional work or seeking employment in the Taiwan Area.
The Ministry of the Interior has prescribed the
Regulations Governing Permits for Hong Kong and Macau Residents Entering the Taiwan Area and Setting up Residence or Registered Permanent Residence in the ROC (Chinese), pursuant to the Act Governing Relations with Hong Kong and Macau
.