Overseas Chinese and foreign nationals may sell on domestic markets the overseas stocks in which they have invested.
Where an overseas Chinese or foreign national holds privately placed overseas shares, or shares received through subsequent distributions out of earnings or capital reserves, such shares shall not be sold on the domestic market until at least 3 years after the privately placed overseas shares have been delivered and the issuer has filed a supplemental public issuance with the FSC.

Articles 16, 17, 20, 21, and 23 shall apply mutatis mutandis where offshore overseas Chinese or foreign nationals apply to sell, on the domestic market, overseas stocks in which they have invested.
Articles 10 and 19 shall apply mutatis mutandis where overseas Chinese or foreign nationals apply to sell, on the domestic market, overseas stocks in which they have invested; provided, however, that this provision shall not apply to overseas Chinese or foreign nationals that have received approval or registration to invest in domestic securities.

When cash dividends or residual assets are distributed by an issuing company with respect to an overseas stock, overseas Chinese or foreign nationals may apply for a lump-sum exchange settlement of funds in the amount of the distribution to which they are entitled.
Overseas Chinese or foreign nationals that sell overseas stocks pursuant to Article 32 may apply for a lump-sum exchange settlement of the proceeds.
Overseas Chinese or foreign nationals applying for exchange settlement under the preceding two paragraphs shall do so in accordance with the applicable foreign exchange acts and regulations.

After overseas stocks have been sold on the domestic market, overseas Chinese and foreign nationals may purchase shares in such stocks in a quantity not exceeding the quantity originally sold and then trade such shares on an offshore market. Exchange settlement of the necessary funds shall be handled through the custodian institution in accordance with the applicable foreign exchange acts and regulations.

Where an issuing company in which overseas Chinese or foreign nationals have invested carries out a cash capital increase through a new share issue, Article 28 shall apply mutatis mutandis.

Where an overseas Chinese or foreign national sells overseas stocks in accordance with Article 32, the inward remittance of funds deemed to be investment capital shall be entered into the accounts set forth under Article 22; within 5 days this information shall be reported to the competent authority for foreign exchange business, and shall at the same time be provided to the TWSE for registration.
Where an inward remittance contemplated under the preceding paragraph is made, the amount thereof shall be added to the total figure for investments already made in domestic securities [by the investor in question].