Standards Governing the Establishment of Futures Commission Merchants Article 2

A futures commission merchant shall be a company limited by shares; provided, however, that this provision shall not apply to enterprises engaged concurrently [in futures business] with the approval of the competent authority in charge of its industry, or to foreign futures commission merchants operating with the approval of the Financial Supervisory Commission (FSC).
中文原文 期貨商設置標準第2條
期貨商之組織應為股份有限公司。
但經目的事業主管機關許可兼營之事業或外國期貨商經金融監督管理委員會(以下簡稱本會)核准者,不在此限。

English translation for reference only; the Chinese text prevails. Not legal advice.