Regulations Governing Securities Investment and Futures Trading in Taiwan by Mainland Area Investors Article 30
The provisions of Articles 16, 19, and 20 shall apply mutatis mutandis when an Institutional Investor requests to convert overseas depositary receipts in which it has invested into the securities they represent.The provisions of Article 18 shall apply mutatis mutandis when an Institutional Investor requests to convert overseas depositary receipts in which it has invested into the securities they represent, provided that the requirements thereof shall not apply if the Institutional Investor has already registered to invest in Taiwan securities and has opened an account.The provisions of Articles 26 to 28 shall apply mutatis mutandis to matters regarding investment in overseas depositary receipts by an Institutional Investor.