Regulations Governing Permission and Administration of Securities and Futures Business Dealings and Investment Between the Taiwan Area and the Mainland Area Article 45
For documents submitted pursuant to Article 26, paragraph 1, Article 34, paragraph 1, Article 35, paragraph 1, Article 36, paragraph 1, and Article 39, in addition to the requirements of Article 26, paragraph 2, Article 34, paragraph 2, Article 35, paragraph 2, and Article 36, paragraph 2, when the document was prepared in the Mainland Area, the competent authority may as needed require that the applicant have the document legalized by a Mainland-area notary organization and authenticated or verified by an agency established or designated by the Executive Yuan or a delegated private-sector entity.