Sorry, I’ll try to make it simple.
For example, I have a custom type post with 3 custom taxonomies.
I created a Field Group in ACF with the location rule to show up only if the first taxonomy is “Manga”. (see below)
Then I added a taxonomy field populated by another custom taxonomy and set the type to “checkbox”.
So now when I create or edit a custom post, I choose the taxonomy “Manga” so that my Field Group show up.
But after that, if I use the checkbox field, my Field Group just hides again.