Regulations Governing Certification of Corporate Stock and Bond Issues by Public Companies Article 2
The certification of stocks, corporate bonds, certificates evidencing rights to new shares, certificates evidencing payment of stocks, and beneficial certificates (hereinafter "securities") issued by public companies (hereinafter "companies") shall be made by banks (hereinafter "certification banks") permitted by law to serve as registrars for issues of stocks or bonds.Securities under the preceding paragraph for which no physical ("scrip") security is printed to represent the rights thereof are exempt from the requirement of certification.
中文原文 公開發行公司發行股票及公司債券簽證規則第2條
公開發行公司（以下簡稱公司）股票、公司債券、新股權利證書、股款繳納憑證及受益憑證（以下簡稱證券）之簽證，由依法得擔任債券或股票發行簽證人之銀行（以下簡稱簽證銀行）為之。
前項證券，未印製表示其權利之實體證券者，免辦理簽證。
前項證券，未印製表示其權利之實體證券者，免辦理簽證。