Originally Posted by
lolstebbo
The ROC and PRC issue documents (the Entry & Exit Permit and the Mainland Travel Permit, respectively) to citizens of the opposite government that serve as passports in cross-strait situations. These are for entry and exit, though; I don't think they're required for transit within 24 hours.
I don't think transiting or not makes the difference here. As long as the person holds a ROC passport, he/she won't be able to go through passport control in PRC. The reverse is also true, PRC citizens cannot transit in TPE without the Permit. Had to deal with that once when I booked PVG-TPE-LAX, not the best experience...