Regulations Governing the Administration of Shareholder Services of Public Companies Article 43
Where a company distributes cash dividends or issues new capitalization stocks, and the stock holder has failed to complete registration of transfer before book closure, the transfer of stock dividends or new capitalization stocks through a letter of consent, or a declaration that it is the owner of such stock or new capitalization stock must be made within five days from the book closure; if that deadline has passed, the stock holder shall contact the previous owner for private resolution of the matter.When a stock owner makes a withdrawal from the centralized securities depository enterprise of shares held in custody in a dedicated account at the centralized securities depository enterprise, but registration of the transfer is not made before book closure, upon completing the transfer procedure, the company may withdraw and complete delivery of the stock dividends and new capitalization stock from the dedicated account of the centralized securities depository enterprise.
中文原文 公開發行股票公司股務處理準則第43條
公司分配現金股利或配發增資股票,股票所有人未於停止過戶前辦理過戶,而僅憑同意書轉讓其股利、增資股票,或由其證明確實為該股利、增資股票之權利人者,應自停止過戶五日內為之,逾期由股票所有人洽前手自行協調辦理。
股票所有人於停止過戶前向證券集中保管事業領回保管於證券集中保管專戶之股票未辦理過戶者,於辦理過戶後,公司得逕自證券集中保管專戶轉出該股利或增資股票給付之。
股票所有人於停止過戶前向證券集中保管事業領回保管於證券集中保管專戶之股票未辦理過戶者,於辦理過戶後,公司得逕自證券集中保管專戶轉出該股利或增資股票給付之。