Regulations Governing Securities Investment and Futures Trading in Taiwan by Mainland Area Investors Article 4
A mainland area investor engaging in securities investment or futures trading shall appoint a Taiwan agent(s) or representative(s) to undertake matters such as registering and opening accounts for trading in securities or futures; applying for exchange, conversion, or subscription of shares for corporate bonds in the Taiwan area; exercising rights in purchased securities; exercising rights related to futures trading; applying for foreign exchange conversion settlement ("exchange settlement"); filing tax returns and paying taxes; and other related litigious and non-litigious matters.The qualification requirements for the agent or representative in the preceding paragraph shall be as follows:1. Agent:A. Natural person: Shall have legal capacity. If the natural person is an overseas compatriot or a foreign national, he must be living within the Taiwan area and possess an overseas compatriot ID card or an Alien Resident Certificate.B. Juristic person: Shall be established in accordance with laws and regulations in the Taiwan area, and be duly qualified to act as an agent.C. Foreign juristic person: Shall have established a branch company within the Taiwan area, and be duly qualified to act as an agent.2. Representative: Shall be the representative at a representative office established in the Taiwan area, or be the responsible person at a branch office.If an agent is either a juristic person or a foreign juristic person as specified in subparagraph 1, items 2 and 3 of the preceding paragraph, a natural person shall be designated to carry out the agent services.
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4條
大陸地區投資人從事證券投資或期貨交易，應指定臺灣地區代理人或代表人辦理證券買賣或期貨交易之登記、開戶、臺灣地區公司債之交換、轉換或認購股份申請、買入證券之權利行使、期貨交易相關權利行使、結匯之申請、稅捐之申報、繳納、其他相關之訴訟及非訟事件行為。
前項代理人、代表人之資格條件如下：
一、代理人：
（一）自然人：具有行為能力者。
如為華僑或外國自然人，以居住於臺灣地區領有華僑身分證明書或外僑居留證者為限。
（二）法人：依臺灣地區法律設立，得經營代理業務者。
（三）外國法人：在臺灣地區設立分公司，得經營代理業務者。
二、代表人：在臺灣地區設有代表人辦事處之代表人或分支機構之負責人。
前項第一款第二目、第三目所定之法人或外國法人為代理人者，應指定自然人執行代理業務。
前項代理人、代表人之資格條件如下：
一、代理人：
（一）自然人：具有行為能力者。
如為華僑或外國自然人，以居住於臺灣地區領有華僑身分證明書或外僑居留證者為限。
（二）法人：依臺灣地區法律設立，得經營代理業務者。
（三）外國法人：在臺灣地區設立分公司，得經營代理業務者。
二、代表人：在臺灣地區設有代表人辦事處之代表人或分支機構之負責人。
前項第一款第二目、第三目所定之法人或外國法人為代理人者，應指定自然人執行代理業務。