Regulations Governing Securities Investment and Futures Trading in Taiwan by Mainland Area Investors Article 17
A mainland area investor investing in Taiwan securities shall designate a Taiwan agent to apply for the opening of a NT Dollar account. The agent designated to open such account shall be a Taiwan securities firm or financial institution.For the purposes of investing in Taiwan securities and utilizing funds in connection with such investment, a mainland area investor shall open a current account or a current savings account denominated in NT Dollars at a Taiwan financial institution under the name of a custody account maintained by a custodian institution. Such account shall be for settlement purposes only.
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17條
大陸地區投資人投資臺灣地區證券，應由臺灣地區代理人申請開設新臺幣帳戶；其開戶代理人，以臺灣地區證券商或金融機構為限。
大陸地區投資人投資臺灣地區證券及其資金運用，應以保管機構受託保管專戶之名義，於臺灣地區金融機構開設活期存款或活期儲蓄存款之新臺幣帳戶；該帳戶以供交割之用途為限。
大陸地區投資人投資臺灣地區證券及其資金運用，應以保管機構受託保管專戶之名義，於臺灣地區金融機構開設活期存款或活期儲蓄存款之新臺幣帳戶；該帳戶以供交割之用途為限。