Regulations Governing Securities Investment and Futures Trading in Taiwan by Mainland Area Investors Article 22

Law:: Regulations Governing Securities Investment and Futures Trading in Taiwan by Mainland Area Investors
Chinese:: 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22條

An exchange-listed or OTC-listed company may issue securities to a Mainland Area Employee of an offshore subsidiary or branch in accordance with the following provisions:1. Article 28-2, paragraph 1, subparagraph 1 of the Securities and Exchange Act.2. Article 28-3 of the Securities and Exchange Act.3. Article 235 of the Company Act.4. Article 267 of the Company Act.A Mainland Area Employee may, after obtaining shareholder status pursuant to the preceding paragraph, subscribe to or be allotted shares pursuant to law.An exchange-listed or OTC-listed company acting pursuant to the preceding two paragraphs shall apply to the TWSE for registration under the name of the offshore subsidiary or branch company Mainland Area Employee collective investment account, and shall designate a Taiwan agent or representative to carry out account opening for the sale of securities.

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22條

上市或上櫃公司得依下列規定，核給有價證券與境外子公司或分公司之大陸籍員工：
一、證券交易法第二十八條之二第一項第一款規定。
二、證券交易法第二十八條之三規定。
三、公司法第二百三十五條規定。
四、公司法第二百六十七條規定。
大陸籍員工依前項規定取得股東身分後，得依法認購或獲配股份。
上市或上櫃公司依前二項規定辦理者，應以境外子公司或分公司大陸籍員工集合投資專戶之名義，向證券交易所申請辦理登記，並由臺灣地區代理人或代表人辦理有價證券賣出之開戶。

English translation for reference only; the Chinese text prevails. Not legal advice.