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According to this answer:

travel between [ROC and PRC by citizens therof] requires different documents [than the passports issued by each country] that maintain the fiction that there is only one nation.

What exactly are these "different documents" and how do citizens of ROC and PRC obtain them?

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Long story short, mainland China (PRC) and Taiwan (ROC) don't recognize each other so they don't want to stamp each others passports / stick visa in there. The pragmatical workaround in place right now is that both nations issue another document to visitors from the other country (i.e. like a visa, but on its own piece of paper in my overly simplified words).

The details are nicely described here for PRC citizens travelling to ROC and here the other way round. The following is a brief and less accurate summary of mine:

  • From Taiwan to mainland this is called Mainland Travel Permit for Taiwan Residents.

Taiwanese can apply for the permit in China Travel Service (CTS) Limited's Hong Kong or Macau branches or through travel agencies in Taiwan.

  • From mainland China to Taiwan you need an Exit & Entry Permit for the Taiwan Area of the Republic of China,

a document issued by the National Immigration Agency of the Republic of China

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To add to the other answer:

  • For a mainland/Hong Kong/Macau resident to travel to Taiwan, they will need a "中華民國臺灣地區入出境許可證" ("Exit & Entry Permit for the Taiwan Area of the Republic of China") from the ROC authorities.

    • However, mainland residents going directly from the mainland will also need to get a "大陆居民往来台湾通行证" (not sure about the translation; maybe "Mainland Residents' Exit-Entry Permit for Travelling to and from Taiwan", or "Taiwan Travel Permit for Mainland Residents") from the PRC authorities, rather than a PRC passport, to enter and exit the PRC side.
  • For a Taiwan resident to travel to the mainland, they will need a "台湾居民来往大陆通行证" ("Mainland Travel Permit for Taiwan Residents") from the PRC authorities. They will use their ROC passport to enter and exit the ROC side.

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