Regulations Governing Book-Entry Operations for Centrally Deposited Securities Article 4
Deposit or withdrawal of securities by a customer of a participant (below, the "customer"), and book-entry settlement or pledging of the deposited securities shall be conducted in the name of the participant.An issuer delivering non-physical securities by book-entry transfer, and its shareholders carrying out account transfer procedures, shall do so in the name of the participant.
中文原文 有價證券集中保管帳簿劃撥作業辦法第4條
參加人之客戶（以下簡稱客戶）送存、領回集中保管之有價證券及以集中保管之有價證券為帳簿劃撥交割或設定質權，均應以參加人名義辦理之。
發行人以帳簿劃撥方式交付無實體有價證券及其股東辦理轉帳作業，應以參加人名義辦理之。
發行人以帳簿劃撥方式交付無實體有價證券及其股東辦理轉帳作業，應以參加人名義辦理之。