Company Act Article 260
Registered corporate bond certificates may be transferred with endorsement thereon by the holders; unless the name or title of the transferee is recorded in the bond certificate, and the name or title and domicile or residence of the transferee are recorded in the counterfoil of the corporate bonds, such transfer shall not be set up as a defense against the company.
中文原文 公司法第260條
記名式之公司債券，得由持有人以背書轉讓之。
但非將受讓人之姓名或名稱，記載於債券，並將受讓人之姓名或名稱及住所或居所記載於公司債存根簿，不得以其轉讓對抗公司。
但非將受讓人之姓名或名稱，記載於債券，並將受讓人之姓名或名稱及住所或居所記載於公司債存根簿，不得以其轉讓對抗公司。