第2條凡依證券交易法規定發行或補辦發行審查程序之有價證券，其發行人於依據證券交易法第一百三十九條之規定向本公司申請上市者，應分別檢具各類有價證券上市申請書，載明其應記載事項，連同應檢附書件，向本公司申請，
Article 2 For securities issued or supplementarily issued pursuant to the screening procedures of the Securities and Exchange Act, the issuer, applying with Taiwan Stock Exchange Corporation ("this Corporation") for listing thereof in accordance with Article 139 of the Securities and Exchange Act, shall submit a relevant application for the listing of securities, specifying therein the particulars as required and attaching thereto the necessary supporting documents.
本公司依據本準則暨本公司審查有價證券上市作業程序之規定審查之。
This Corporation will examine the application in accordance with these Rules and the Implementing Procedures for Examination of the Listing of Securities.
發行人與其證券承銷商具有下列各款情事之一者，本公司拒絕接受該證券承銷商所出具之評估報告，並不同意其有價證券之上市：
In case the issuer and its securities underwriter have any of the following events, this Corporation will refuse to accept the due diligence report issued by the said underwriter, and will disagree to the listing of its securities:
一雙方互為有價證券初次上市或上櫃評估報告之評估。
1.
Where each of the issuer and its securities underwriter has issued a due diligence report in respect of the initial listing or trading on the over-the-counter market of each other′s securities.
二有證券商管理規則第二十六條所列情事。
2.
Where there exists any of the events set forth in Article 26 of the Regulations Governing the Securities Firms.
三屬於同一集團企業，但本準則補充規定第六條第二項第二款之規定，於具有證券商管理規則第二十六條第一項第六款但書規定之情形者，不適用之。
3.
Where the issuer and its securities underwriter are enterprises within the same group; provided, Article 6, paragraph 2, subparagraph 2 of the Supplementary Provisions to these Criteria shall not apply under the circumstances set out in the proviso to Article 26, paragraph 1, subparagraph 6 of the Rules Governing Securities Firms.
第一項規定之申請書及審查有價證券上市作業程序，由本公司訂定，並於報經主管機關核備後施行。
The application and the Implementing Procedures for Examination of the Listing of Securities referred to in Paragraph 1 hereof will be formulated by this Corporation, and will take effect after they have been approved by and recorded with the Competent Authority.
第2-1條申請本國有價證券上市之發行公司，除公營事業外，均應先申請其股票登錄為興櫃股票櫃檯買賣屆滿六個月，並完成已公開發行有價證券之無實體登錄相關作業，本公司始受理其申請上市案。
Article 2- 1 Unless it is a state-owned enterprise, any issuer applying for listing of domestic securities shall first apply for registration of its stock as emerging stock and have it traded over the counter for not less than six months before this Corporation will accept its listing application for processing.
股票已依櫃檯買賣中心證券商營業處所買賣有價證券審查準則第三條規定在櫃檯買賣中心上櫃買賣之上櫃公司，應符合本準則第四條、第五條、第六條或第六條之一所規定之股權分散標準，本公司始受理其申請上市案。
An OTC-listed company whose stock is listed and traded on the GreTai Securities Market in accordance with Article 3 of the GreTai Securities Market Criteria Governing Review of Securities Traded on Over-the-Counter Markets shall comply with the shareholding dispersion standards in Article 4, Article 5, Article 6, or Article 6-1 of the present Criteria before this Corporation will accept its listing application for processing.
第2-2條申請有價證券上市之發行公司，應在本公司所在地設有專業股務代理機構或股務單位辦理股務事宜，本公司始受理其申請上市案。
Article 2- 2 An issuer applying for listing of securities shall establish a professional stock affairs agency or entity in the area where this Corporation is located to process stock affairs matters before this Corporation will accept its listing application for processing.
前項專業股務代理機構或股務單位，其辦理股務之人員與設備應符合主管機關所頒之「公開發行股票公司股務處理準則」之規定，且其最近三年度皆無經台灣證券集中保管股份有限公司查核後，以書面提出改進意見，逾期仍未改善之情形。
The professional stock affairs agency or entity referred to in the preceding paragraph shall have stock-affairs handling personnel and equipment that comply with the provisions of the Criteria Governing Handling of Stock Affairs by Public Companies, and it shall not have any record in the past three fiscal years of having been given post-audit recommendations in writing by the Taiwan Securities Central Depository Co., Ltd. and failing to make improvements by the deadline.
第3條依本準則規定同意其上市之有價證券，本公司應依證券交易法第一百四十一條規定，與發行有價證券之機構，訂立有價證券上市契約，並應報請主管機關核准。
Article 3 Where the listing of securities is approved, this Corporation shall enter into an Agreement for Listing with the entity which issues the securities and shall submit the Agreement for Listing to the Competent Authority in accordance with Article 141 of the Securities and Exchange Act.
第二章本國有價證券之上市
Chapter II The Listing of Domestic Securities
第一節股票之上市
Section 1 The Listing of Stock
第4條申請股票上市之發行公司，合於下列各款條件者，同意其股票上市：
Article 4 Where an issuing company applying for the listing of its stock meets the criteria listed below, this Corporation will agree to list its stock:
一、設立年限：申請上市時已依公司法設立登記屆滿三年以上。
但公營事業或公營事業轉為民營者，不在此限。
1.
Duration of corporate existence: It shall have been incorporated and registered under the Company Act for at least three years at the time of the application for listing; provided, this restriction shall not apply to public (state-owned) enterprises or to privatized public enterprises.
二、資本額：申請上市時之實收資本額達新台幣六億元以上者。
2.
Amount of capital stock: The amount of its paid-in capital shall be NT$600 million or more at the time when it applies for listing.
三、獲利能力：其個別及依財務會計準則公報第七號規定編製之合併財務報表之營業利益及稅前純益符合下列標準之一，且最近一個會計年度決算無累積虧損者：
3.
Profitability: The operating profit and before-tax net profit in its own financial statements and the consolidated financial statements prepared in accordance with the Statements of Financial Accounting Standards No. 7 meet one of the following criteria, and it does not have any accumulated loss in the most recent fiscal year:
(一)營業利益及稅前純益占年度決算之實收資本額比率，最近二個會計年度均達百分之六以上者；或最近二個會計年度平均達百分之六以上，且最近一個會計年度之獲利能力較前一會計年度為佳者。
(1) Each of the operating profit and before-tax net profit for the most recent two fiscal years represents 6 percent or greater of the amount of paid-in capital in its final accounts, or the average operating profit and before-tax net profit for the most recent two (2) fiscal years represent 6 percent or greater [of the amount of paid-in capital in its final accounts] and the profitability for the most recent fiscal year is greater than that for the immediately preceding fiscal year; or
(二)營業利益及稅前純益占年度決算之實收資本額比率，最近五個會計年度均達百分之三以上者。
(2) Each of the operating profit and before-tax net profit for the most recent five (5) years represents 3 percent or greater of the amount of paid-in capital in its final accounts.
四、股權分散：記名股東人數在一千人以上，其中持有股份一千股至五萬股之股東人數不少於五百人，且其所持股份合計占發行股份總額百分之二十以上或滿一千萬股者。
4.
Dispersion of shareholdings: The number of holders of registered share certificates shall be 1,000 or more.
Among them, the number of shareholders of a company limited by shares holding 1,000 shares to 50,000 shares shall not be less than 500, and the total number of shares they hold shall be 20 percent or greater of the total issued shares, or at least 10 million.
前項第三款合併報表之獲利能力不予考量少數股權純益(損)對其之影響。
For the profitability in the consolidated financial statements referred to in Item 3 of the preceding paragraph, the influence of net profit (loss) of minority equity on it shall not be taken into account.
申請股票上市之公營事業，除最近一年度財務報告應經會計師查核簽證，並仍須採兩年對照方式編列外，其餘年度如係尚未公開發行者，得以審計機關審定報告代之。
A state-owned enterprise applying for listing of its stock shall have its financial report for the most recent fiscal year audited and attested by a certified public accountant, and shall prepare it in the form of a two-year comparative report.
For other fiscal years if the stock was not yet publicly issued, the audit report issued by the auditing agency may be used instead.