Regulations Governing Book-Entry Operations for Centrally Deposited Securities Article 3
Centralized settlement of securities as referred to in the preceding article by the TWSE, the Taipei Exchange (TPEx), securities firms, and securities finance enterprises shall be conducted by book entry.In order to conduct book-entry settlement as referred to in the preceding paragraph, the TWSE, the TPEx, securities firms, and securities finance enterprises shall open accounts with a CSDE, and thus become participants of a CSDE.Where the securities referred to in the preceding article are pledged, participants may deliver the pledged securities by book-entry transfer.An issuer that delivers non-physical securities by book-entry transfer shall open an account with a CSDE and thus become a participant of a CSDE.
中文原文 有價證券集中保管帳簿劃撥作業辦法第3條
證券交易所、證券櫃檯買賣中心（以下簡稱櫃檯中心）、證券商及證券金融事業辦理前條有價證券買賣之集中交割，應以帳簿劃撥方式為之。
為辦理前項帳簿劃撥，證券交易所、櫃檯中心、證券商及證券金融事業應於保管事業開設保管劃撥帳戶，成為參加人。
參加人辦理以前條有價證券為設質標的之設質交付，得以帳簿劃撥方式為之。
發行人以帳簿劃撥方式交付無實體有價證券，應於保管事業開設保管劃撥帳戶，成為參加人。
為辦理前項帳簿劃撥，證券交易所、櫃檯中心、證券商及證券金融事業應於保管事業開設保管劃撥帳戶，成為參加人。
參加人辦理以前條有價證券為設質標的之設質交付，得以帳簿劃撥方式為之。
發行人以帳簿劃撥方式交付無實體有價證券，應於保管事業開設保管劃撥帳戶，成為參加人。