Regulations Governing Investment in Securities by Overseas Compatriots and Foreign Nationals Article 32
Overseas compatriots and foreign nationals may sell on domestic markets the overseas stocks in which they have invested.Where an overseas compatriots or foreign national holds privately placed overseas shares, or shares received through subsequent distributions out of earnings or capital reserves, such shares shall not be sold on the domestic market until at least 3 years after the privately placed overseas shares have been delivered and the issuer has filed a supplemental public issuance with the FSC.
中文原文 華僑及外國人投資證券管理辦法第32條
華僑及外國人得將其投資之海外股票，於國內市場出售。
華僑及外國人持有之私募海外股票，及其嗣後因辦理盈餘或資本公積轉增資所配發之股份，於該私募海外股票交付日起滿三年，經發行公司申報金管會補辦公開發行後，始得於國內市場出售。
華僑及外國人持有之私募海外股票，及其嗣後因辦理盈餘或資本公積轉增資所配發之股份，於該私募海外股票交付日起滿三年，經發行公司申報金管會補辦公開發行後，始得於國內市場出售。