Regulations Governing the Offering and Issuance of Securities by Foreign Issuers Article 19
A primary exchange (or OTC) listed company or emerging stock company shall appoint an agent to handle shareholder services business on its behalf. The agent shall prepare and maintain custody of the shareholders' register.
中文原文 外國發行人募集與發行有價證券處理準則第19條
第一上市（櫃）公司及興櫃公司應由代辦股務之機構辦理股務事務，該機構應製作並保管股東名簿。