Taipei Exchange (TPEx) has been committed to playing a role of promoter of economic vitality and business nurturer since its establishment and takes an active approach to assisting businesses in achieving growth and progress. In order to encourage startups or emerging technology companies or cultural and creative companies, which have not been established for long or seen realized business results but possess successfully developed technology or product with market potential, to enter the capital market, the TPEx has made a rule to allow companies that have obtain a Letter of Opinion by central competent authority for the target industry to the effect that such issuer is a technology-based enterprise or cultural or creative enterprise and has marketability ("a technology-based enterprise or cultural or creative enterprise"), which is exempted from the requirements of years of establishment and profitability. Hence, the TPEx has created this section to provide information on the procedure, requirements, applicable regulations for listing applications by technology companies or cultural and creative companies. The goal is to provide assistance for companies planning to apply for TPEx listing and investors.