Regulations Governing the Conduct of Securities Trading Margin Purchase and Short Sale Operations by Securities Firms Article 11

When a securities firm processes customer applications to open a margin accounts, each customer shall open only one margin account. The conditions for opening a margin account shall be prescribed by the stock exchange and OTC exchange and reported to the competent authority for approval.
中文原文 證券商辦理有價證券買賣融資融券管理辦法第11條
證券商受理客戶開立信用帳戶,以一客戶開立一信用帳戶為限;其開戶條件由證券交易所會同證券櫃檯買賣中心擬訂,報請主管機關核定。

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