Individuals, legal entities, or organizations from mainland China, including those investing in Taiwan through a third-party company in another region, are subject to scrutiny. The third-party company is considered owned by Mainland Chinese businesses if they have a direct or indirect ownership of over 30% of shares or total capital, or if they possess control through agreements granting more than half of the voting rights, legal or contractual provisions controlling financial and operational policies, authority over appointing or removing principal members of the board, dominance in voting rights, or other criteria outlined in Financial Accounting Standards Bulletin No. 5 and No. 7 by the Foundation of Accounting Research and Development Institute, Republic of China.

For individual transfer shares, individuals shall file income from property transactions with actual selling amount . The transaction is not income from securities transactions.