Enforcement Rules for the Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area Article 67
An individual or juristic person of the Mainland Area referred to in Paragraph 1 of Article 72 of the Act shall not include Mainland Area shareholders of a Taiwan company as defined in the Statute on the Exercise of Share Rights by Mainland Area Shareholders of Companies in Taiwan.
中文原文 臺灣地區與大陸地區人民關係條例施行細則第67條
本條例第七十二條第一項所定大陸地區人民、法人，不包括在臺公司大陸地區股東股權行使條例所定在臺公司大陸地區股東。