Foreign Issuer Listing (Registration) on the TPEx/ESM 日本企業の上場/登録について

The Taipei Exchange (TPEx) has been playing a successful role of business nurturer and promoter of economic vitality. In line with the increasingly internationalized and liberalized capital market and in support of government’s efforts to draw businesses around the world to list their stocks in Taiwan, the TPEx has completed comprehensive provisions and support measures for foreign issuers to apply for listing on the TPEx or registration on the Emerging Stock Market. The TPEx prepares this information to help interested foreign issuers and intermediaries understand better relevant requirements so they can make advanced preparation. This information includes the status of Taiwan’s capital market, an overview of the TPEx, Regulations Application Documents and Related Information of Foreign Issuer’s Registration and Primary Listings on the TPEx/ESM in Taiwan, FAQ: Registration by Foreign Issuer's on the TPEx/ESM in Taiwan, and other important information to be referenced when applying for listing on the TPEx or registration on the Emerging Stock Market.

Contact the TPEx:

Listing Examination Department

Title Name Hotline Email
Assistant Vice President Mr. Chen 02-2366-6132 brian@tpex.org.tw
Manager Mr. Liu 02-2366-5903 leoliu@tpex.org.tw
Manager Mr. Tseng 02-2366-6159 alex@tpex.org.tw
Manager Ms. Lee 02-2366-5930 wendywlee@tpex.org.tw

  1. Information for Listing (Registration) on the TPEx/ESM in Taiwan for Foreign Issuers
  2. FAQ for Listing (Registration) on the TPEx/ESM in Taiwan for Foreign Issuers
  3. Special Information for Japanese Issuers Listing (Registering) on the TPEx/ESM
  4. Regulations Governing Listing (Registration) on the TPEx/ESM: A Comparison of Foreign vs. Domestic Enterprises
  5. Regulations on Stock Listing (Registration) on the TPEx/ESM by Foreign Issuers
  6. Regulations on Stock Listing (Registration) on the TPEx/ESM by Foreign Issuers (Japanese version)
  7. Regulations on Stock Listing (Registration) on the TPEx/ESM by Foreign Issuers: Appendices
  8. Primary Listing Application Checklist
  9. Information for Foreign Issuer's Listing Application as a Technology Enterprise
  10. Guidelines for Declaration and Review of Personal Basic Income from Sources Outside R.O.C. and from Hong Kong and Macau

Information for Listing (Registration) on the TPEx/ESM in Taiwan for Foreign Issuers

Document title Version Download Updated
Pamphlet for Listing (Registration) on the TPEx/ESM in Taiwan for Foreign Issuers Chinese Download 2016.06.08
Pamphlet for Listing (Registration) on the TPEx/ESM in Taiwan for Foreign Issuers English Download 2016.06.08
Pamphlet for Listing (Registration) on the TPEx/ESM in Taiwan for Foreign Issuers Japanese Download 2016.06.08
Quick Guide for Listing (Registration) on the TPEx/ESM in Taiwan for Foreign Issuers Chinese Download 2016.06.08
Quick Guide for Listing (Registration) on the TPEx/ESM in Taiwan for Foreign Issuers English Download 2013.05.03
TDR Pamphlet English Download 2012.09.26
Pamphlet for the Deregulation of Par Value of Stock Issued by Foreign Enterprises Chinese Download 2012.04.19

FAQ for Listing (Registration) on the TPEx/ESM in Taiwan for Foreign Issuers

Document title Version Download Updated
Information on indirect listing application by China-owned enterprises by creating holding companies in other countries Chinese Download 2014.08.12
FAQ: Registration by Foreign Issuers on the Emerging Stock Market in Taiwan Chinese Download 2013.08.15
English Download 2016.07.01
FAQ: Primary Listing by Foreign Issuers on the TPEx in Taiwan Chinese Download 2016.07.01
English Download 2016.07.01
FAQ: Deregulation of Stock Without Par Value or With Par Value Other Than NT$10 by Foreign Issuer Listed on Taiwan's Emerging Stock Market or Applying for Primary Listing Chinese Download 2011.12.19
Approval Criteria and Procedure for Special Cases Where Chinese (PRC) Ownership Exceeds 30% or Has Right of Control Chinese Download 2012.10.04
Review Procedure for Exemption from Certain Provisions of the Securities and Exchange Act for Application by Foreign Issuers Chinese Download 2013.08.15
Clarification of Questions Regarding Taxation for Foreign Enterprises Listed (Registered) on the TPEx/ESM Chinese Download 2012.12.13

Special Information for Japanese Issuers Listing (Registering) on the TPEx/ESM

Document title Version Download Updated
FAQ: Regulations on Stock Listing (Registration) on the TPEx/ESM for Japanese Issuers Chinese Download 2014.01.07
Japanese Download 2016.06.08
FSC Announcement: Japanese companies may be exempt from parts of Taiwan's Securities and Exchange Act Chinese Download 2013.12.30
TPEx Announcement: Investors should sign the Special Notice for investing in Japanese company's shares listed (registered) on the TPEx/ESM before first time acquirement Chinese Download 2013.12.30
The explanation for Pro forma shareholders' equity architecture of Japanese companies listed (registered) on the TPEx/ESM Chinese Download 2013.12.30
Special Notice for investing in Japanese company's shares listed (registered) on the TPEx/ESM Chinese Download 2013.12.30
English Download 2015.03.30
Japanese Download 2016.06.08
Information for Pro Forma Shareholders' Equity Architecture of Japanese Companies Chinese Download 2015.03.30
The difference of important shareholder's rights protection between Japanese companies and Taiwan's regulations Chinese Download 2015.03.30
The difference of shareholder services between Japanese companies and Taiwan's regulations Chinese Download 2013.12.30
The difference of dividend distributions between Japanese companies and Taiwan's regulations Chinese Download 2013.12.30

Regulations Governing Listing (Registration) on the TPEx/ESM: A Comparison of Foreign vs. Domestic Enterprises

Document title Version Download Updated
Regulations Governing Registration on the Emerging Stock Market - Foreign vs. Domestic Enterprises Chinese Download 2013.08.15
English Download 2015.03.04
Regulations Governing TPEx Listings - Comparison Table of Foreign vs. Domestic Enterprises Chinese Download 2013.08.15
English Download 2015.03.04
Regulations Governing Mainland China Investments - Foreign vs. Domestic Listing Applicants Chinese Download 2013.05.06
Regulations on Stock Listing (Registration) on the TPEx/ESM by Foreign Issuers

1.Regulations on Stock Listing (Registration) on the ESM

Document title Version Link
Taipei Exchange Rules Governing the Review of Emerging Stocks for Trading on the TPEx Chinese Link
English Link
Handling Procedures for Routine Regulation of Financial and Business Affairs of ESM Companies Chinese Link

2.Related Regulations for TPEx Listing Review

Document title Version Link
Taipei Exchange Rules Governing the Review of Foreign Securities for Trading on the TPEx Chinese Link
English Link
Taipei Exchange Procedures for Review of TPEx Trading of Foreign Securities Chinese Link
English Link

3.Regulations on supervision of TPEx listed stocks

Document title Version Link
Taipei Exchange Rules Governing Securities Trading on the TPEx Chinese Link  
English Link  
Taipei Exchange Rules Governing Information Reporting by Companies with TPEx listed Securities Chinese Link  
English Link  
Taipei Exchange Procedures for Verification and Disclosure of Material Information of Companies with TPEx Listed Securities Chinese Link  
English Link  
Taipei Exchange Procedures for the Review of Financial Statements of TPEx Listed Companies Chinese Link  
English Link  
Taipei Exchange Handling Procedures for Routine Regulation and Regulation by Exception of Financial and Business Affairs of TPEx Listed Companies Chinese Link  
English Link  
Taipei Exchange Guidelines for Lead Recommending Securities Firms Mandated to Assist TPEx Primary Listed Companies in Complying with the Laws of the ROC and the GreTai Securities Market Rules Related to TPEx Listing Chinese Link  
English Link  
Regulations for Handling Deficiencies in an Assessment Report or Related Information Submitted by a Recommending Securities Firm Chinese Link  

Regulations on Stock Listing (Registration) on the TPEx/ESM by Foreign Issuers (Japanese version)

Document title Version Download Updated
1.Taipei Exchange Rules Governing the Review of Emerging Stocks for Trading on the TPEx Japanese Download 2016.06.08
2.Taipei Exchange Procedures for Review of TPEx Trading of Foreign Securities Japanese Download 2016.06.08
3.Taipei Exchange Rules Governing the Review of Foreign Securities for Trading on the TPEx Japanese Download 2016.06.08

Regulations on Stock Listing (Registration) on the TPEx/ESM by Foreign Issuers: Appendices

Document title Download Updated
Appendices of Rules Governing the Review of Emerging Stocks Chinese Link
Document title Version Download Updated
Appendices of Rules Governing the Review of Listing on the TPEx by a Foreign Issuer
Appendix 1 Application for TPEx Primary Listing of Stock of a Foreign Issuer Chinese Download 2015.11.02
English Download 2015.10.19
Appendix 2 Application for TPEx Secondary Listing of Stock of a Foreign Issuer Chinese Download 2013.03.28
Appendix 3 Application for TPEx Trading of TDRs Chinese Download 2013.03.28
Appendix 4 Application for TPEx Trading of Foreign Bonds Chinese Download 2011.02.25
Appendix 5 Foreign Issuer TPEx Primary Listing Contract Chinese Download 2013.03.28
Appendix 6 Foreign Issuer TPEx Secondary Listing Contract Chinese Download 2013.03.28
Appendix 7 Contract for TPEx Trading of TDRs Chinese Download 2013.03.28
Appendix 8 Application for TPEx Trading of New Capital Increase Shares by Foreign Issuer (1) (for issuers making offerings in the Republic of China) Chinese Download 2012.10.18
Appendix 9 Filing Application for TPEx Trading of New Capital Increase Shares by Foreign Issuer (1) (for applicants filing new capital increase shares for TPEx trading) Chinese Download 2015.10.27
Appendix 10 Application for TPEx Trading of Warrants of New Capital Increase Shares by Foreign Issuer Chinese Download 2015.10.27
Appendix 11 Application for TPEx Trading of Payment Certificates of New Capital Increase Shares by Foreign Issuer Chinese Download 2015.10.27
Appendix 12 Application for Letter of TPEx Listing Approval for Private Placements of Securities by Foreign Issuer Chinese Download 2015.10.27
Appendix 13 Filing Application for TPEx Trading of New Capital Increase Shares by Foreign Issuer (2) (for bonus shares already trading on the TPEx) Chinese Download 2015.10.27
Appendix 14 Application for TPEx Trading of Additional Issuance of Foreign Stocks Chinese Download 2012.10.25
Appendix 14-1 Application for TPEx Trading of Additional Issuance of Foreign Stocks Chinese Download 2012.10.25
Appendix 15 Application for TPEx Trading of Additional Issuance of TDRs Chinese Download 2012.10.25
Appendix 15-1 Application for TPEx Trading of Additional Issuance of TDRs Chinese Download 2012.10.25
Appendix 15-2 Application for Additional Issuance and TPEx Listing of Taiwan Depositary Receipts by Means of Shelf Registration by a Foreign Issuer Chinese Download 2012.10.25
Appendix 15-3 Filing of Scheduled Issue Period for Taiwan Depositary Receipts by Means of Shelf Registration by a Foreign Issuer Chinese Download 2012.10.25
Appendix 15-4 Application for TPEx Trading of Unsponsored TDRs Chinese Download 2012.10.25
Appendix 15-5 Filing Application for TPEx Trading of Unsponsored TDRs Chinese Download 2012.10.25
Appendix 15-6 Filing Application for TPEx Trading of TDRs Re-issuance by a Foreign Issuer Within the Redeemable Limit Chinese Download 2012.10.25
Appendix 16 Contract for TPEx Trading of Foreign Bonds Chinese Download 2011.02.25
Listing Questionnaire for Attorneys Chinese Download 2012.05.09
Listing Questionnaire for Recommending Dealers Chinese Download 2012.05.09
Listing Questionnaire for CPAs Chinese Download 2012.05.09
Statement of Integrity Chinese Download 2015.04.08
Sample appendices of Filing Application for TPEx Trading of New Capital Increase Shares by a Foreign Issuer Chinese Download 2014.12.26
Appendices of TPEx listing procedure for foreign issuers
Appendix 1 Stock listing review form Chinese Download 2016.11.03
Table 1 Special TPEx listing application Chinese Download 2013.03.28
Appendix 2 Review form for application criteria for holding companies Chinese Download 2016.07.01
Appendix 3 Equity Distribution and Custodial Undertaking Chart Chinese Download 2016.07.01
Appendix 4 Checklist of Legal Issues to be Examined Chinese Download 2016.05.09
Appendix 5 Review Checklist for the Circumstances Under Article 9, Paragraph 1 of the Foreign Security Review Rules Chinese Download 2013.03.28
Appendix 6 Certified Public Accountant Auditing Procedure Checklist Chinese Download 2013.03.28
Appendix 7 Comprehensive Analysis of Financial Data Chinese Download 2013.03.28
Appendix 8 Recommending Dealer's Assessment Report Chinese Download 2016.05.09
Appendix 9 Record of Applications Documents for TPEx Primary Stock Listing Applications Chinese Download 2015.11.02
Appendix 10 Review Report Chinese Download 2016.11.03
Appendix 11 Checklist for Application for TPEx Trading of TDRs Chinese Download 2013.03.28
Appendix 12 TDR Issuance Plan Checklist Chinese Download 2011.02.25
Appendix 13 Deposit Contract Checklist Chinese Download 2012.02.20
Appendix 14 Custody Contract (or Other Document) Checklist Chinese Download 2011.02.25
Appendix 15 Public Prospectus Checklist Chinese Download 2011.03.28
Appendix 16 Securities Underwriter's Assessment Report Checklist Chinese Download 2013.03.28
Appendix 16-1 Review Checklist for the Circumstances Under Article 27-1 of the Foreign Security Review Rules Chinese Download 2013.03.28
Appendix 17 Legal Review Operations Checklist for TDRs Application by Foreign Issuer Chinese Download 2011.05.31
Appendix 18-1 Application Checklist for TPEx Trading of TDRs Chinese Download 2013.03.28
Appendix 19 Application Checklist for TPEx Secondary Listing of Foreign Stocks Chinese Download 2013.03.28
Appendix 20 Stock Issuance Plan Checklist Chinese Download 2011.02.25
Appendix 21 Agency Contract Checklist Chinese Download 2011.02.25
Appendix 22 Custody Contract (or Other Document) Checklist Chinese Download 2011.02.25
Appendix 23 Public Prospectus Checklist Chinese Download 2011.02.25
Appendix 24 Securities Underwriter's Assessment Report Checklist Chinese Download 2013.03.28
Appendix 24-1 Review Checklist for the Circumstances Under Article 24-1 of the Foreign Security Review Rules Chinese Download 2013.03.28
Appendix 24-2 Legal Review Operations Checklist for Secondary Listing Application by Foreign Issuer Chinese Download 2013.03.28
Appendix 25-1 Application Checklist for TPEx Trading of Foreign Stocks Chinese Download 2013.03.28
Appendix 26 Application Checklist for TPEx Trading of Foreign Bonds Chinese Download 2011.02.25
Appendix 27 Bond Issuance Plan Checklist Chinese Download 2011.02.25
Appendix 28 Agency Contract Checklist Chinese Download 2011.02.25
Appendix 29 Public Prospectus Checklist Chinese Download 2011.02.25
Appendix 30 Checklist for TPEx Trading of Foreign Bonds Chinese Download 2011.02.25
Appendix 31 Application for TPEx Listing of TDRs Chinese Download 2013.03.28
Appendix 31-1 List of shareholder dispersion Chinese Download 2011.05.31
Other
Filing Checklist for Annual (Quarterly) Financial Statement Disclosure for TPEx Primary Listed Companies and Foreign ESM Companies Chinese Download 2010.09.02
Documents involved in applications for TPEx trading of NTD-denominated foreign bonds
1.Contract for TPEx Trading of NTD-denominated Foreign Bonds Chinese Download 2009.08.13
2.Application for Letter of TPEx Listing Approval for NTD-denominated Foreign Bonds Chinese Download 2011.09.02
3.Application for TPEx Trading of NTD-denominated Foreign Bonds (for foreign straight bonds) Chinese Download 2011.09.02
4.Application for TPEx Trading of NTD-denominated Foreign Bonds (for foreign convertible bonds or foreign corporate bonds with warrants) Chinese Download 2011.09.02

Primary Listing Application Checklist

Document title Version Download Updated
Checklist to be completed by CPAs Chinese Download 2015.11.02
Checklist to be completed by attorneys Chinese Download 2015.11.02
Checklist to be completed by securities dealers Chinese Download 2016.11.03
Checklist for Shareholder's Rights Protection Measures at Foreign Issuer's Domicile (for foreign issuers) Chinese Download 2015.10.19
Information for Foreign Issuer's Listing Application as a Technology Enterprise

1.TPEx Regulations

Document title Version Download Updated
Procedure and criteria for TPEx listing applications Chinese Link 2011.05.27

2.Application Procedure and Forms for Letter of Opinion by IDB of MOEA on Successfully Developed Product/Technology With Market Potential by a Technology Company

Document title Version Link
Guidelines and review process flowchart Chinese Link
Application for Letter of Opinion by Competent Authority and related documents for Technology Enterprises Applying for Listing on the TPEx Chinese