Regulations Governing the Administration of Shareholder Services of Public Companies Article 27
Where a shareholder processes the transfer of stock certificates on his own behalf when for some reason the transfer of stocks cannot be completed on time and request is made to the previous owner for return of stocks and stock dividends have been received, the procedures shall be as follows:1. The original purchase report and the stock delivery voucher issued by the securities firm, or other documentary proof.2. Final judgment of a court, court settlement records, confirmed order for payment, or consent of the previous owner to return stocks.3. Stock certificate obtained from the previous owner.4. Transfer application signed or chopped by both parties (the space allotted on the transfer application for the chop of the transferor may be replaced with the final judgment issued by the court, court settlement records, or confirmed order for payment); upon confirmation, complete the transfer. The backside of the stock certificate shall be stamped with the "change of name" stamp to distinguish it.
中文原文 公開發行股票公司股務處理準則第27條
受讓股票因故未及過戶經向前手請求返還而取得該股票股利時，自行辦理過戶者，依下列規定辦理：
一、原買進報告書及證券商掣給之股票交付清單或其他足資證明之文件。
二、法院判決確定之證明文件、法院和解筆錄、確定之支付命令或前手出具之返還同意書。
三、已自前手取回之股票。
四、雙方當事人簽名或蓋章之過戶申請書（過戶申請書出讓人蓋章欄，得以法院判決確定之證明文件、法院和解筆錄或確定之支付命令代替之），經核對相符後過戶，並於該股票背面加蓋「變更名義」章辨識之。
一、原買進報告書及證券商掣給之股票交付清單或其他足資證明之文件。
二、法院判決確定之證明文件、法院和解筆錄、確定之支付命令或前手出具之返還同意書。
三、已自前手取回之股票。
四、雙方當事人簽名或蓋章之過戶申請書（過戶申請書出讓人蓋章欄，得以法院判決確定之證明文件、法院和解筆錄或確定之支付命令代替之），經核對相符後過戶，並於該股票背面加蓋「變更名義」章辨識之。