Securities and Exchange Act Enforcement Rules Article 3
The term "the date such stocks or bonds may be issued pursuant to the Company Act" referred to in Article 34 of the Act means the date of approval for company incorporation or the date the new registration license reflecting the issuance of new shares is delivered to the company.
中文原文 證券交易法施行細則第3條
本法第三十四條第一項所定依公司法得發行股票之日，指核准公司設立或發行新股變更登記執照送達公司之日。