第2條委託人申請開立信用帳戶訂定融資融券契約，除期滿辦理續約者外，應備左列條件：
Article 2 A customer applying to establish a margin account and entering into a margin agreement shall meet the following thresholds, except in case of renewing an existing agreement at its expiration:
一、年滿二十歲有行為能力之中華民國國民，或依中華民國法律組織登記之法人。
1.
The customer is an ROC national of at least 20 years of age and with disposing capacity, or a juristic person organized and registered under the laws of the ROC.
二、開立受託買賣帳戶滿三個月。
2.
Three months have elapsed since the customer established a brokerage account.
三、最近一年內委託買賣成交十筆以上，累積成交金額達所申請融資額度之百分之五十，其開立受託買賣帳戶未滿一年者亦同。
3.
At least ten trade orders have been executed for the customer′s account during the most recent year, with an aggregate amount of at least 50% of the applied maximum loan value; the same also applies where a period of less than one year has elapsed since the customer established a brokerage account.
四、最近一年之所得及各種財產計達所申請融資額度之百分之三十，惟申請融資額度未逾新台幣五十萬元者不適用之。
4.
The customer′s income and assets for the most recent year aggregate at least 30% of the applied maximum loan value, save that the applied maximum loan value does not exceed NT$500,000.
委託人申請開立信用帳戶達五戶以上時，前項第三款及第四款所申請融資額度之計算應加計前已開立信用帳戶所核定之融資額度，且財產證明為第三條第一項第二款金融機構存款證明者，應以最近一個月之平均餘額為計算基準。
In the case of a customer applying to establish margin accounts in an aggregate number of five or more, the calculation of the applied maximum loan value under subparagraph 3 or 4 of the preceding paragraph shall include the maximum loan values approved for previously established margin accounts, and, where the property certificate is a certificate of deposit issued by a financial institution under Article 3, paragraph 1, subparagraph 2, the calculation shall be made based upon the average balance for the most recent month.
委託人於契約存續期間或期滿辦理續約時，應符合第一項第四款之規定。
A customer renewing a margin agreement during its term or at its expiration shall meet the requirements set out in paragraph 1, subparagraph 4.
認售權證發行人、從事結構型商品業務之證券商與專、兼營期貨自營商同時擔任股票選擇權造市者得申請開立信用帳戶，並排除適用第一項與第二項規定。
A put warrants issuer, a securities firm engaging in structured notes business, or an enterprise exclusively or concurrently engaging in futures proprietary trading that is also an equity options market maker may apply to establish a margin account without being subject to the requirements set out in paragraph 1 and paragraph 2.
證券投資信託事業所經理之私募證券投資信託基金，基金保管機構得申請開立信用帳戶，並排除適用第一項第一款、第二款、第三款規定；其融資融券額度不得超過基金規模百分之五十。
For a privately placed securities investment trust fund managed by a securities investment trust enterprise, the fund custodian institution may apply to establish a margin account without being subject to the requirements set out in paragraph 1, subparagraphs 1, 2, and 3, for which the amount limit for margin purchase and short sale may not exceed 50 percent of the fund size.
前項融券額度與借券賣出合併計算，不得超過基金規模百分之五十。
The combined total of the amount limit for short sale under the preceding paragraph and actual sales with borrowed securities may not exceed 50 percent of the fund size.
第一項第三款及第四款所訂之比率，證券商經評估，認為必要時，得提高之。
A securities firm may raise the percentage under paragraph 1, subparagraph 3 or 4 as it deems necessary after assessment.
第3條前條第一項第四款所定財產證明以委託人或其配偶、父母、成年子女之左列單據文件為限：
Article 3 The property certificate under paragraph 1, subparagraph 4 of the preceding Article shall be limited to the following paper or document of the customer or his or her spouse, parent or adult child:
二最近一個月之金融機構存款證明。
2. certificate of deposit for the most recent month issued by a financial institution.
委託人所提供之財產證明非本人所有者，財產所有人應為連帶保證人。
Where the customer is not the owner of the property shown on the provided property certificate, the property owner shall be the joint and several guarantor.
第4條辦理融資融券證券商之委託人，原經該證券商與證券金融事業簽立之融資融券契約尚未終止者，如於該證券商開始辦理融資融券業務之日起六個月內，另與該證券商簽訂融資融券契約，不受第二條所訂開戶條件之限制。
Article 4 Where a customer of a securities firm extending margin and stock loans has entered into a margin agreement with a securities finance enterprise via the securities firm, and where such agreement is not yet terminated, if such customer enters into a separate margin agreement with the securities firm within six months starting from the date on which it commences the margin and stock loaning business, the restrictions imposed by Article 2 in relation to account opening thresholds do not apply.
其因合併或讓與全部營業或財產而消滅證券商之委託人，於合併基準日或讓與證券商最後營業日之次日起六個月內，另與存續證券商簽訂融資融券契約者亦同。
The same shall apply to a customer of a securities firm that is extinguished as a result of a merger/consolidation or transfer of the whole of its business or property where the customer enters into a new margin agreement with the surviving securities firm within six months starting from the next day of the record date for the merger/consolidation or of the last business day of the transferring securities firm.
第5條本規定由證券交易所會同櫃檯中心擬訂，報奉主管機關核定後公告實施；修訂時亦同。
Article 5 These Terms, and any amendments hereto, shall be formulated by the Taiwan Stock Exchange Corporation together with the GreTai Securities Market and shall take force per public announcement after ratification by the competent authority.