Securities and Exchange Act Enforcement Rules Article 2
The term "shares held under the name of third parties" referred to in paragraph 3 of Article 22-2 of the Act means any person who satisfies the following qualifications:1. Directly or indirectly provides stocks to third parties, or provides funds to third parties to purchase such stocks. 2. Be entitled to manage, utilize, or dispose the stocks held under the name of such third parties. 3. Be allocated the complete or partial portions of profits or losses of stocks held under the name of such third parties.
中文原文 證券交易法施行細則第2條
本法第二十二條之二第三項所定利用他人名義持有股票，指具備下列要件：
一、直接或間接提供股票與他人或提供資金與他人購買股票。
二、對該他人所持有之股票，具有管理、使用或處分之權益。
三、該他人所持有股票之利益或損失全部或一部歸屬於本人。
一、直接或間接提供股票與他人或提供資金與他人購買股票。
二、對該他人所持有之股票，具有管理、使用或處分之權益。
三、該他人所持有股票之利益或損失全部或一部歸屬於本人。