Regulations Governing Investment in Securities by Overseas Compatriots and Foreign Nationals Article 4
The domestic securities in which offshore overseas compatriots and foreign nationals may invest shall be limited to the following:1. Stocks, bond conversion entitlement certificates, and Taiwan depositary receipts issued or privately placed by an exchange-listed, over-the-counter ("OTC"), or emerging-stock company.2. Securities investment trust fund beneficial certificates.3. Government bonds, financial bonds, straight corporate bonds, convertible corporate bonds, and corporate bonds with warrants.4. Beneficial securities placed publicly or privately by trustee institutions, or asset-backed securities placed publicly or privately by special-purpose companies.5. Call warrants and put warrants.6. Other securities as approved by the Financial Supervisory Commission (FSC).Where funds have been transferred to Taiwan for the purchase of any of the securities listed in the preceding paragraph but the funds have not yet been invested, the FSC, depending on domestic economic and financial conditions and the state of the securities market, limit the use of such funds. The percentage of any investment cap shall be determined by the FSC after consultation with the competent authority for foreign exchange business.Where a securities investment trust fund offered and issued overseas by a SITE invests in domestic securities, the scope of the securities in which it is allowed to invest shall be subject to the provisions of the Regulations Governing Securities Investment Trust Funds.Except as otherwise provided in another law or regulation, the scope of the domestic securities in which onshore overseas compatriots and foreign nationals may invest is unrestricted.
中文原文 華僑及外國人投資證券管理辦法第4條
境外華僑及外國人投資國內證券，其投資範圍，以下列為限：
一、上市、上櫃公司及興櫃股票公司發行或私募之股票、債券換股權利證書及臺灣存託憑證。
二、證券投資信託基金受益憑證。
三、政府債券、金融債券、普通公司債、轉換公司債及附認股權公司債。
四、受託機構公開招募或私募受益證券、特殊目的公司公開招募或私募資產基礎證券。
五、認購（售）權證。
六、其他經金融監督管理委員會（以下簡稱金管會）核定之有價證券。
依前項規定匯入資金尚未投資於國內證券者，金管會得視國內經濟、金融情形及證券市場狀況，對其資金之運用予以限制；其限制比例，由金管會會商外匯業務主管機關意見後定之。
證券投資信託事業於國外發行募集之證券投資信託基金投資國內證券者，其投資範圍，依證券投資信託基金管理辦法之規定。
境內華僑及外國人投資國內證券，除其他法令另有規定者外，其範圍不受限制。
一、上市、上櫃公司及興櫃股票公司發行或私募之股票、債券換股權利證書及臺灣存託憑證。
二、證券投資信託基金受益憑證。
三、政府債券、金融債券、普通公司債、轉換公司債及附認股權公司債。
四、受託機構公開招募或私募受益證券、特殊目的公司公開招募或私募資產基礎證券。
五、認購（售）權證。
六、其他經金融監督管理委員會（以下簡稱金管會）核定之有價證券。
依前項規定匯入資金尚未投資於國內證券者，金管會得視國內經濟、金融情形及證券市場狀況，對其資金之運用予以限制；其限制比例，由金管會會商外匯業務主管機關意見後定之。
證券投資信託事業於國外發行募集之證券投資信託基金投資國內證券者，其投資範圍，依證券投資信託基金管理辦法之規定。
境內華僑及外國人投資國內證券，除其他法令另有規定者外，其範圍不受限制。