A Taiwanese resident of the United States has been kidnaped in Hong Kong and taken to Taiwan where he was tortured, tried and sentenced to life imprisonment last month, according to the convicted man's wife.

The Taiwan embassy here said Tom Wang, who is in the import-export business in New York, entered Taiwan voluntarily and was arrested Jan. 10 for involvement in an October letter-bombing that injured Hsinh Tung-min, governor of Taiwan Province.

Wang's wife said at a press conference last week that her husband was "lured" to Hong Kong by a phone call Dec. 28 from a Taiwan business associate who she later learned had been arrested five days earlier.

Taiwan embassy press attache Sampson Kuo, commenting on the trial, which lasted just one day, said: "We have martial law. It's quite efficient, you know."

He acknowledged the Carter administration interest in human rights as a means "to appeal to the American people, but he (Wang) is a terrorist and I doubt that the principle of human rights applies to him."

State Department spokesman John Trattner said the government was "looking into the matter" and that the FBI was checking to determine whether any U.S. laws had been broken. Althouth a resident of the United States since 1970, Wang is not a citizen. U.S. law does not protect resident aliens traveling abroad.

At her press conference, Mrs. Wang described a series of contacts with persons in Hong Kong, Tokyo and Taiwan that finally led to the information that her husband had been kidnaped, tried and sentenced.

She said her husband was missing for three weeks after telephoning her on Jan. 5 to say he would cancel a planned trip to Taiwan and return to the United States as soon as he finished his business in Hong Kong. At one point, his brother, Howard Wang, received a telegram from Tokyo said: "Staying hospital due to sore throat. Will return to USA after getting well." It was signed "Tom Wang."

A friend in Japan discovered the sender was an employee of "the Association of Eastern Asian Relations," she said. Mrs. Wang said the organization was set up to handle Taiwanese businesses in Japan after Japan ended diplomatic relations with Taiwan. She said that on Jan. 27, a few hours before her husband's trial opened, she learned from relatives that he was in Taiwan.

Mrs. Wang presented no concrete evidence to support her husband's claim of innocence. On the other hand, the Taiwan government, which announced on Friday that he had been sentenced, did not explain why Wang would return to Taiwan if he had, in fact, sent the parcel bomb.

The government announcement said Wang had joined a terrorist organization, which it did not name, and that he was sent to Taiwan last July to mail parcel bombs to government officials.

Wang's wife said he was in Wang's sentence was lenient because of his cooperation, which included a confession. According to a source in Taiwan, photographs of the trial showed that Wang's face was bruised and discolored. Wang's sister, Yu Ann, said he tried to commit suicide while in jail.