Regulations Governing Securities Investment and Futures Trading in Taiwan by Mainland Area Investors Article 35
After overseas stock has been sold on a Taiwan market, an Institutional Investor may, within the scope of the original number of shares it sold, repurchase such stock from the Taiwan market and then trade it on a foreign market. The Institutional Investor shall retain a custodian institution to handle exchange settlement matters in connection with the required funds pursuant to applicable foreign exchange laws and regulations.
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35條
海外股票於臺灣地區市場出售後，機構投資人得於原出售股數範圍內，再自臺灣地區市場買入，至國外市場交易；其所需資金之結匯事宜，應委託保管機構依外匯相關法令規定辦理。