Regulations Governing Securities Borrowing and Lending by Securities Firms Article 17

Securities may be loaned only for a period of no more than 6 months starting from the execution date of a lending transaction.With the consent from both the lender and the borrower prior to the expiration of the borrowing/lending period under the preceding paragraph, the period may be extended for no more than 6 months, and an extension may be granted two times only. However, the parties may not request a change in any other terms or conditions of a borrowing/lending transaction.
中文原文 證券商辦理有價證券借貸管理辦法第17條
有價證券借貸期間,自借貸交易成交日起算,最長不得超過六個月。
前項期限屆滿前,得經借貸雙方同意,展延借貸期間,其期間不得超過六個月,並以二次為限。
但不得要求變更其他借貸條件。

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