Regulations Governing Securities Investment and Futures Trading in Taiwan by Mainland Area Investors Article 28

An Institutional Investor that has obtained shares pursuant to Article 24 may subscribe to new shares pursuant to the applicable provisions of the Company Act when the issuing company in which it has invested issues new shares in connection with a cash capital increase, and may apply for inward remittance of the funds necessary to pay such subscription.
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28條
機構投資人依第二十四條規定取得股份,於所投資之發行公司辦理現金增資發行新股時,得依公司法有關之規定認股,並申請匯入所需資金繳納股款。

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