The Act regarding the Exercise of Shareholders’ Rights for Shareholders in Mainland China of a Company in Taiwan Article 3
The shares of Shareholders in Mainland China are reserved shares in each of a Company in Taiwan before the unification of the nation; and this shall also apply in the case of inheritance or assignment/transfer.A Company in Taiwan shall suspend accepting the request of Shareholders in Mainland China to change records in the shareholders’ roster due to inheritance, assignment/transfer or other reasons before the unification of the nation.
中文原文 在臺公司大陸地區股東股權行使條例第3條
大陸地區股東之股份，在國家統一前，均為各該在臺公司之保留股；其有繼承或轉讓者，亦同。
在臺公司對於大陸地區股東所為繼承、轉讓或其他股東名簿記載變更之請求，在國家統一前，暫緩受理。
在臺公司對於大陸地區股東所為繼承、轉讓或其他股東名簿記載變更之請求，在國家統一前，暫緩受理。