According to the relevant provisions of the Marriage Registration Ordinance, divorce registration between Taiwan residents and mainland residents shall be handled according to the following provisions:
 (1) . Divorce between Taiwan residents and mainland residents in the mainland shall be handled by the civil affairs department of the people's government of the province, autonomous region, or municipality directly under the Central Government where the mainland residents are usually located, or by an organ designated by the civil affairs department of the people's government of the province, autonomous region, or municipality directly under the Central Government.
 (2) Mainland residents applying for divorce registration shall present the following certificates and materials:
 ① Household register and ID card;
 ② Marriage certificate;
 ③ Divorce agreement.
 (3) Taiwan residents who apply for divorce registration shall submit the following certificates and materials:
 ① Taiwan Residents Mainland Travel Permit or other valid travel documents;
 ② Valid identity certificates and exit and entry certificates for residence in Taiwan;
 ③ My marriage certificate;
 ④ Divorce agreement. Substantive condition: The subject element is the legal spouse who has legally registered for marriage. That is, it does not include both men and women who live together illegally, nor does it include de facto marriage. The consensual element requires that "both parties are willing" is the declaration of intention that both spouses reach an agreement on divorce, and this declaration of intention must be true and voluntary. The declaration of intention to divorce made due to fraud, coercion or major misunderstanding by the other party or others is invalid. Other requirements must have the legal requirements of "properly handling children and property issues". "Appropriate treatment" means that both parties to an agreement on divorce reach an agreement on child rearing and property treatment. Among them, the issue of children should be properly handled, including who should bear the responsibility of guardianship for minor children, how to bear the child's maintenance and education costs, and whether the child's family name has changed. Property issues include the reasonable division and treatment of common property, the sharing of common debts, the distribution of housing, and the economic assistance to the needy. Moreover, the above conditions should also be included in the divorce agreement.