Regulations Governing Securities Investment and Futures Trading in Taiwan by Mainland Area Investors Article 32
An Institutional Investor that has invested in overseas stock may sell the stock in a Taiwan market.Privately placed overseas stock held by an Institutional Investor, and shares subsequently distributed to it due to a capital increase out of earnings or capital reserves, may be sold in a Taiwan market only after three years have elapsed from the delivery date of the privately placed overseas stock, and after the Taiwan issuing company has filed with the Competent Authority for supplemental public issuance.
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32條
機構投資人得將其投資之海外股票，於臺灣地區市場出售。
機構投資人持有之私募海外股票，及其嗣後因辦理盈餘或資本公積轉增資所配發之股份，於該私募海外股票交付日起滿三年，經臺灣地區發行公司申報主管機關補辦公開發行後，始得於臺灣地區市場出售。
機構投資人持有之私募海外股票，及其嗣後因辦理盈餘或資本公積轉增資所配發之股份，於該私募海外股票交付日起滿三年，經臺灣地區發行公司申報主管機關補辦公開發行後，始得於臺灣地區市場出售。