Regulations Governing Investment in Securities by Overseas Compatriots and Foreign Nationals Article 14
An offshore overseas compatriots or foreign national investing in domestic securities may apply for exchange settlement of investment capital, earnings on investments, and proceeds from the sale of borrowed securities; provided, however, that exchange settlement is only permitted for those capital gains and stock dividends that constitute realized gains.Applications for foreign exchange settlement pursuant to the preceding paragraph shall be handled in accordance with the applicable foreign exchange acts and regulations.
中文原文 華僑及外國人投資證券管理辦法第14條
境外華僑及外國人投資國內證券，其投資本金、投資收益及以借券方式賣出有價證券之價金，得申請結匯。
但資本利得及股票股利部分，以已實現者為限。
依前項申請結匯，應依外匯相關法令規定辦理。
但資本利得及股票股利部分，以已實現者為限。
依前項申請結匯，應依外匯相關法令規定辦理。