Regulations Governing the Administration of Shareholder Services of Public Companies Article 32
A company shall process the application made by a centralized securities depository enterprise for issuance of replacement stocks due to splits; where a company processes a shareholder's application to issue replacement stocks due to splits and such split stocks do not exceed 1,000 shares, the company may charge a handling fee, except where the stocks were obtained through inheritance.
中文原文 公開發行股票公司股務處理準則第32條
公司應受理證券集中保管事業申請辦理股票之分割換發；公司受理股東申請辦理未滿千股之不定額股票之分割換發，除其以繼承關係取得者外，得酌收費用。