Regulations Governing the Administration of Shareholder Services of Public Companies Article 24
Where a shareholder processes the transfer of stock certificates on his own behalf in accordance with provisions of law, the procedures shall be as follows:1. Court auction or compulsory execution:A. The stock certificate to be transferred, transfer application, court auction records and proof of transfer, and proof that the securities transaction tax has been paid shall be submitted.B. The space allotted on the transfer application and on the stock certificate for the chop of the transferor may be replaced with the proof of transfer issued by the court.2. Transfer via inheritance: The inheriting party shall complete the transfer application and affix his signature or chop on the backside of the stock certificate in space allotted for the transferee, and shall further attach the following documents:A. Line of inheritance chart (to be completed by the applicant inheriting party in accordance with Articles 1138 through 1140 of the Civil Code; if there are any errors, the applicant shall be responsible therefore).B. Photocopy of the Household Registry with detailed notes, or other documentary proof with equivalent legal effect, of the inheriting party.C. For a domestic inheriting party, the National Identity Card or the chop certificate issued by the household registration office (if the inheriting party is a minor, the statutory agent's National Identity Card or chop certificate issued by the household registration office shall also be attached); for a foreign inheriting party, the residence certificate, passport, certificate legalized by an ROC representative body or issued by local court or government agency in the shareholder's home country or identity document notarized by a statutory notary institution in the inheriting party's home country. Where the inheriting party appoints a third party to process the transfer on his behalf, the appointee shall be a citizen of the Republic of China, and the appointee's National Identity Card and the power of attorney shall be presented. An inheriting party who is a person of the mainland China area shall submit inheritance relationship documents that have been certified by the Straits Exchange Foundation and the inheritance relationship certificate or similar documents issued by a notary authority within the mainland China area. If due to his special status or other reasons such an inheriting party cannot personally enter Taiwan to process such matters, such person shall execute a legally recognized power of attorney and appoint a third person located within the Taiwan area to process such matters.D. Where there are several inheriting parties, an agreement signed by all eligible inheriting parties under the Book of Inheritance of the Civil Code stating that they agree with the distribution shall be supplied; where a judgment is rendered by a court, the judgment shall be supplied.E. Certification of payment of taxes or tax exemption issued under Article 41 of the Estate and Gift Tax Act.3. Transfer via gift: Complete the transfer application and affix the signature or chops of the transferor and transferee to the backside of the stock certificate, and attach certification of payment of taxes or tax exemption issued under Article 41 of the Estate and Gift Tax Act.
中文原文 公開發行股票公司股務處理準則第24條
依法律規定股東自行辦理過戶者，依下列規定辦理：
一、法院拍賣或強制執行：
（一）檢附拍得之股票及過戶申請書，法院拍賣筆錄及權利移轉證明，並附證券交易稅完稅證明。
（二）股票及過戶申請書出讓人蓋章欄，得以法院權利移轉證明代替之。
二、繼承過戶：由繼承人填具過戶申請書在股票背面受讓人欄簽名或蓋章，並檢附下列文件：
（一）繼承系統表（由申請繼承人依民法第一千一百三十八條至一千一百四十條規定，自行擬定，如有遺漏或錯誤，由申請人自行負責）。
（二）股票繼承人詳細記事之戶口名簿影本或其他有相同效力之證明文件。
（三）本國繼承人其國民身分證或戶政事務所發給之印鑑證明書（繼承人為未成年人時，應加法定代理人之國民身分證或戶政事務所發給之印鑑證明書）；外國繼承人其居留證、護照或經當地國我駐外單位驗證或由當地法院或政府機構出具證明或經當地國法定公證機關驗證之身分證明文件。
繼承人委託他人辦理者，受託人應為本國國民，且另須提示受託人國民身分證及委託書。
繼承人為大陸地區之人民應檢具財團法人海峽交流基金會驗證之繼承關係證明文件暨大陸當地公證機關出具之繼承關係公證書或證明文件，該繼承人如限於身分特殊或其他原因不能親自來臺辦理，應出具經合法認定委託書，委託臺灣地區第三人代為辦理。
（四）繼承人有數人時，其應繼分依民法繼承編應繼分規定分配者，填具全部繼承人股份分配同意書；由法院裁判者，檢附法院裁判書。
（五）依遺產及贈與稅法第四十一條規定核發之遺產稅完稅或免稅證明書。
三、贈與過戶：填具過戶申請書，贈與人及受贈人於股票背面簽名或蓋章，並檢附依遺產及贈與稅法第四十一條規定核發之贈與稅完稅或免稅證明書。
一、法院拍賣或強制執行：
（一）檢附拍得之股票及過戶申請書，法院拍賣筆錄及權利移轉證明，並附證券交易稅完稅證明。
（二）股票及過戶申請書出讓人蓋章欄，得以法院權利移轉證明代替之。
二、繼承過戶：由繼承人填具過戶申請書在股票背面受讓人欄簽名或蓋章，並檢附下列文件：
（一）繼承系統表（由申請繼承人依民法第一千一百三十八條至一千一百四十條規定，自行擬定，如有遺漏或錯誤，由申請人自行負責）。
（二）股票繼承人詳細記事之戶口名簿影本或其他有相同效力之證明文件。
（三）本國繼承人其國民身分證或戶政事務所發給之印鑑證明書（繼承人為未成年人時，應加法定代理人之國民身分證或戶政事務所發給之印鑑證明書）；外國繼承人其居留證、護照或經當地國我駐外單位驗證或由當地法院或政府機構出具證明或經當地國法定公證機關驗證之身分證明文件。
繼承人委託他人辦理者，受託人應為本國國民，且另須提示受託人國民身分證及委託書。
繼承人為大陸地區之人民應檢具財團法人海峽交流基金會驗證之繼承關係證明文件暨大陸當地公證機關出具之繼承關係公證書或證明文件，該繼承人如限於身分特殊或其他原因不能親自來臺辦理，應出具經合法認定委託書，委託臺灣地區第三人代為辦理。
（四）繼承人有數人時，其應繼分依民法繼承編應繼分規定分配者，填具全部繼承人股份分配同意書；由法院裁判者，檢附法院裁判書。
（五）依遺產及贈與稅法第四十一條規定核發之遺產稅完稅或免稅證明書。
三、贈與過戶：填具過戶申請書，贈與人及受贈人於股票背面簽名或蓋章，並檢附依遺產及贈與稅法第四十一條規定核發之贈與稅完稅或免稅證明書。