Regulations Governing the Offering and Issuance of Securities by Securities Issuers Article 10
Except where a physical certificate is not printed, when the issuer produces certificates evidencing payment for the purpose of cash capital increase or corporate bond issuance, such certificates shall be certified prior to delivery by the certifying institutions in accordance with the Regulations Governing Certification of Corporate Stock and Bond Issues by Public Companies. Before the amendment registration is approved by the competent authority over corporate registration, the company may use the documents evidencing effective registration for cash capital increase or corporate bond issuance and those evidencing that all money for shares or bond subscription has been paid in to serve as the basis for certification.Except where a physical certificate is not printed, the aforementioned certificate evidencing payment may be made in the minimum trading unit prescribed by the Stock Exchange or Taipei Exchange and the "units" section can be left blank on some additional certificates so that the subscriber or placee can request the issuing company to produce shares or corporate bonds in fractional units.Except where a physical certificate is not printed, the aforementioned certificate evidencing payment shall list the date and document reference number for the effective registration. Or the receipts can be produced before the registration becomes effective and be stamped with the date and document reference number for effective registration afterwards.An exchange-listed, OTC-listed, or emerging stock company that issues stocks or corporate bonds shall deliver them by book-entry transfer in scripless form.In connection with the issuance of securities, in case where a physical certificate is not printed, certification in accordance with the Regulations Governing Certification of Corporate Stock and Bond Issues by Public Companies need not apply.Where securities are delivered by book-entry transfer, the issuance or cancellation shall be handled in accordance with the relevant rules of the centralized securities depository enterprises.
中文原文 發行人募集與發行有價證券處理準則第10條
發行人於辦理現金增資或發行公司債而製發股款或債款繳納憑證時，除不印製實體者外，應於交付前先經簽證機構依公開發行公司發行股票及公司債券簽證規則辦理簽證。
在公司登記之主管機關核准變更登記前，得憑經申報生效辦理現金增資或發行公司債之文件及收足股款或債款證明，作為辦理簽證之依據。
前項股款或債款繳納憑證之製作，除不印製實體者外，得以證券交易所或財團法人中華民國證券櫃檯買賣中心規定之最低成交單位印製，亦得另製單位數空白之股款或債款繳納憑證，以利認股人或應募人對畸零單位之股票或公司債券請求製發。
股款或債款繳納憑證，除不印製實體者外，須載明申報生效發行新股或公司債之日期、文號，亦得於申報生效前印製，俟申報生效後再以印戳加蓋申報生效之日期、文號。
上市、上櫃及興櫃股票公司發行股票或公司債應採帳簿劃撥交付，不印製實體方式為之。
有價證券之發行，不印製實體者，免依公開發行公司發行股票及公司債券簽證規則辦理簽證。
以帳簿劃撥方式交付有價證券者，於發行或註銷時，應依證券集中保管事業相關規定辦理。
在公司登記之主管機關核准變更登記前，得憑經申報生效辦理現金增資或發行公司債之文件及收足股款或債款證明，作為辦理簽證之依據。
前項股款或債款繳納憑證之製作，除不印製實體者外，得以證券交易所或財團法人中華民國證券櫃檯買賣中心規定之最低成交單位印製，亦得另製單位數空白之股款或債款繳納憑證，以利認股人或應募人對畸零單位之股票或公司債券請求製發。
股款或債款繳納憑證，除不印製實體者外，須載明申報生效發行新股或公司債之日期、文號，亦得於申報生效前印製，俟申報生效後再以印戳加蓋申報生效之日期、文號。
上市、上櫃及興櫃股票公司發行股票或公司債應採帳簿劃撥交付，不印製實體方式為之。
有價證券之發行，不印製實體者，免依公開發行公司發行股票及公司債券簽證規則辦理簽證。
以帳簿劃撥方式交付有價證券者，於發行或註銷時，應依證券集中保管事業相關規定辦理。