Regulations Governing the Administration of Shareholder Services of Public Companies Article 9
For stock certificates received from the centralized securities depository enterprise and temporarily kept due to a stock split or from a shareholder due to an application for transfer, or for reissuance due to a merger or split, the company or shareholder services agent shall keep daily records and specially assign someone to be in charge of their storage.
中文原文 公開發行股票公司股務處理準則第9條
公司或代辦股務機構對於證券集中保管事業送達辦理分割或股東申請辦理過戶、合併、分割換發等事由所產生之暫時留存股票，應逐日編製明細表作成紀錄，並指定專人保管。