Regulations Governing Securities Investment and Futures Trading in Taiwan by Mainland Area Investors Article 14
An Institutional Investor investing in Taiwan securities may apply for exchange settlement of investment capital and earnings on investments, provided that exchange settlement is only permitted for those capital gains and stock dividends that have already been realized.
中文原文 大陸地區投資人來臺從事證券投資及期貨交易管理辦法第14條
機構投資人投資臺灣地區證券，其投資本金及投資收益，得申請結匯。
但資本利得及股票股利部分，以已實現者為限。
但資本利得及股票股利部分，以已實現者為限。