Regulations Governing Investment in Securities by Overseas Compatriots and Foreign Nationals Article 4-1
When offshore overseas compatriots and foreign nationals invest in foreign currency denominated straight corporate bonds or non-equity-type financial bonds issued in the ROC by a foreign issuer, these Regulations shall not apply if their inwardly remitted funds do not involve foreign exchange settlements against the New Taiwan dollar.When offshore overseas compatriots and foreign nationals invest in foreign currency denominated straight corporate bonds or non-equity-type financial bonds issued in the ROC by a domestic issuer, Articles 10 to 22 shall not apply if their inwardly remitted funds do not involve foreign exchange settlements against the New Taiwan dollar. Additionally, Article 6 shall not apply if any of the following circumstances applies to the investment:1. After purchase the bonds are continuously held to the coupon date.2. The bonds are sold to a domestic bond dealer, and the bond dealer will serve as agent for the declaration and payment of interest income tax.3. The bonds are traded outside the ROC with other offshore overseas compatriots and foreign nationals.When offshore overseas compatriots and foreign nationals invest in foreign currency denominated securities investment trust fund beneficial certificates offered and issued in the ROC by a domestic SITE, Articles 10 to 22 shall not apply if their inwardly remitted funds do not involve foreign exchange settlements against the New Taiwan dollar.The foreign currency denominated securities investment trust fund referred to in the preceding paragraph shall be limited to the following:1. Foreign currency denominated funds provided for in Article 21 of the Regulations Governing Securities Investment Trust Funds.2. The foreign currency classes of multi-currency funds other than money market funds.
中文原文 華僑及外國人投資證券管理辦法第4-1條
境外華僑及外國人投資外國發行人在境內發行之外幣計價普通公司債或不具股權性質之金融債券，其匯入資金未辦理新臺幣結匯者，不適用本辦法。
境外華僑及外國人投資國內發行公司在境內發行之外幣計價普通公司債或不具股權性質之金融債券，其匯入資金未辦理新臺幣結匯者，不適用第十條至第二十二條規定；其符合下列情形之一者，並不適用第六條規定：
一、買入後繼續持有至付息日。
二、出售予國內債券自營商，且債券自營商擔任申報納稅之代理人代理報繳利息所得稅。
三、於境外與其他境外華僑及外國人交易。
境外華僑及外國人投資國內證券投資信託事業在境內募集發行之外幣計價證券投資信託基金受益憑證，其匯入資金未辦理新臺幣結匯者，不適用第十條至第二十二條規定。
前項外幣計價證券投資信託基金以下列為限：
一、證券投資信託基金管理辦法第二十一條所定以外幣計價之基金。
二、除貨幣市場基金以外之多幣別基金，其外幣級別。
境外華僑及外國人投資國內發行公司在境內發行之外幣計價普通公司債或不具股權性質之金融債券，其匯入資金未辦理新臺幣結匯者，不適用第十條至第二十二條規定；其符合下列情形之一者，並不適用第六條規定：
一、買入後繼續持有至付息日。
二、出售予國內債券自營商，且債券自營商擔任申報納稅之代理人代理報繳利息所得稅。
三、於境外與其他境外華僑及外國人交易。
境外華僑及外國人投資國內證券投資信託事業在境內募集發行之外幣計價證券投資信託基金受益憑證，其匯入資金未辦理新臺幣結匯者，不適用第十條至第二十二條規定。
前項外幣計價證券投資信託基金以下列為限：
一、證券投資信託基金管理辦法第二十一條所定以外幣計價之基金。
二、除貨幣市場基金以外之多幣別基金，其外幣級別。