Regulations Governing the Administration of Shareholder Services of Public Companies Article 41
A company shall not handle any requests for transfers of shares within 60 days prior to the shareholders meeting, 30 days prior to the special shareholders meeting, or 5 days prior to the record date for the distribution of dividends, bonuses or other interests.Where a stock is listed on the stock exchange or traded on the OTC market, the company shall within the required time period notify the stock exchange or the OTC securities exchange and the centralized securities depository enterprise of the reason for the book closure and the book closure period. It shall also give such a notice of the reasons and the applicable period for any amendment to or cancellation of the book closure.The provisions of the preceding paragraph concerning notification to the centralized securities depository enterprise shall apply mutatis mutandis to companies that are not listed on the stock exchange or traded on the OTC market and whose stock certificates are in the custody of a centralized securities depository enterprise, or that have not printed stock certificates and whose stocks are registered with a centralized securities depository enterprise.
中文原文 公開發行股票公司股務處理準則第41條
公司於股東常會開會前六十日內、股東臨時會前三十日內，或決定分派股息、紅利或其他利益之基準日前五日內，停止辦理股票過戶。
股票已在證券交易所上市或在證券商營業處所買賣者，公司應於規定期限內，將停止過戶原因及期間，通知證券交易所或證券櫃檯買賣中心，以及證券集中保管事業。
停止過戶原因及期間變更或取消時亦同。
未於證券交易所上市或未在證券商營業處所買賣之公司，股票由證券集中保管事業保管，或未印製股票而由證券集中保管事業登錄者，準用前項規定應通知證券集中保管事業。
股票已在證券交易所上市或在證券商營業處所買賣者，公司應於規定期限內，將停止過戶原因及期間，通知證券交易所或證券櫃檯買賣中心，以及證券集中保管事業。
停止過戶原因及期間變更或取消時亦同。
未於證券交易所上市或未在證券商營業處所買賣之公司，股票由證券集中保管事業保管，或未印製股票而由證券集中保管事業登錄者，準用前項規定應通知證券集中保管事業。