Regulations Governing Securities Investment and Futures Trading in Taiwan by Mainland Area Investors Article 25

The provisions of Articles 16, 17, and 20 shall apply mutatis mutandis if an Institutional Investor exchanges, converts, or subscribes to the securities of a Taiwan issuing company pursuant to the preceding article.The provisions of Article 18 shall apply mutatis mutandis if an Institutional Investor exchanges, converts, or subscribes to the securities of a Taiwan issuing company pursuant to the preceding article, provided that those requirements shall not apply to an Institutional Investor who has registered to invest in Taiwan securities and opened an account.
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25條
第十六條、第十七條及第二十條規定,於機構投資人依前條規定交換、轉換或認購臺灣地區發行公司有價證券者,準用之。
第十八條規定,於機構投資人依前條規定交換、轉換或認購臺灣地區發行公司有價證券者,準用之。
但已經登記投資臺灣地區證券並開戶之機構投資人,不在此限。

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