Regulations Governing the Declaration of Acquisition of Shares in Accordance with Article 43-1, Paragraph 1 of the Securities and Exchange Act Article 2

When a person acquires, either individually or jointly with another person or persons, more than 5 percent of the total issued shares of a public company, the person who individually acquires or, as the case may be, the persons who jointly acquire such shares (individually an "acquirer" and collectively "acquirers") shall file a declaration with the Competent Authority and make a public disclosure in accordance with these Regulations. The same applies when there is any change in the information declared. However, if other laws or regulations provide otherwise, the provisions thereof shall prevail.
中文原文 證券交易法第四十三條之一第一項取得股份申報辦法第2條
任何人單獨或與他人共同取得任一公開發行公司已發行股份總額超過百分之五之股份時,單獨或共同取得人(以下簡稱取得人)均應依本辦法之規定向主管機關申報及公告;申報事項如有變動時,亦同。
但其他法令另有規定者,依其規定。

English translation for reference only; the Chinese text prevails. Not legal advice.