Regulations Governing the Offering and Issuance of Securities by Foreign Issuers Article 24
A secondary exchange (or OTC) listed company may not restrict stockholders from selling the stocks on a foreign stock exchange.Where stocks issued in Taiwan by a secondary exchange (or OTC) listed company are sold in an overseas securities market by the investor who holds the stocks, the investor shall engage a local securities firm to process related foreign exchange proceeds/payments or foreign exchange transactions pursuant to the Statute for Regulation of Foreign Exchange.After sale of the stocks in an overseas market, the investor may subsequently buy stocks in an overseas market and trade them on the domestic market, provided that the number of subsequently purchased and traded shares shall not exceed the number of shares originally sold.
中文原文 外國發行人募集與發行有價證券處理準則第24條
第二上市（櫃）公司不得限制股票持有人將其投資之股票，於海外證券市場出售。
投資人將其持有第二上市（櫃）公司在國內發行之股票，於海外證券市場出售時，所發生之外匯收支或交易，應委託國內證券商依管理外匯條例相關規定辦理。
股票經於海外市場出售後，投資人得於原出售股數範圍內，於海外市場買入，至國內市場交易。
投資人將其持有第二上市（櫃）公司在國內發行之股票，於海外證券市場出售時，所發生之外匯收支或交易，應委託國內證券商依管理外匯條例相關規定辦理。
股票經於海外市場出售後，投資人得於原出售股數範圍內，於海外市場買入，至國內市場交易。