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.