Regulations Governing the Offering and Issuance of Securities by Securities Issuers Article 49
Except where physical certificate is not printed, before the formal delivery of exchanged shares or certificates of payment for shares in accordance with Article 47, these shares or certificates shall be certified by the certifying organization in accordance with the Regulations Governing Certification of Corporate Stock and Bond Issues by Public Companies.
中文原文 發行人募集與發行有價證券處理準則第49條
依第四十七條規定換發之股票及股款繳納憑證於正式交付前，除不印製實體者外，應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。