Regulations Governing Securities Investment and Futures Trading in Taiwan by Mainland Area Investors Article 26

An Institutional Investor may apply for exchange settlement for investment gains distributed to it on securities it has obtained under Article 24, and for proceeds from its sale of securities.An Institutional Investor may apply for exchange settlement, in one lump sum, for the proceeds it obtains when an issuing company of corporate bonds distributes its residual assets.
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26條
機構投資人就其依第二十四條規定取得有價證券所獲分配之投資收益及其賣出有價證券所得之價款,得申請結匯。
機構投資人於發行公司債之公司分派其剩餘財產時,就其所得之價款,得一次全部申請結匯。

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