Regulations Governing Securities Investment and Futures Trading in Taiwan by Mainland Area Investors Article 18
A mainland area investor investing in Taiwan securities shall apply, submitting registration documentation from the TWSE, to a securities firm to open an account for securities trading. Upon completion of the account-opening procedures, the securities firm shall report to the TWSE or the TPEx.
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18條
大陸地區投資人投資臺灣地區證券，應檢具證券交易所登記文件，向證券商申請開戶，於完成開戶手續後，由證券商通報證券交易所或證券櫃檯買賣中心。