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我国台湾地区属于大陆法系即成文法系,其有关短线交易的立法路径也带有明显的成文法系特色,具体为:“立法机关”制定的“证券交易法”第157条、“主管机关”制定的部门规章“证券交易法施行细则”第11条、主管机关发布的有关行政函释。我国台湾地区规制证券短线交易的具体“法律制度”、司法和监管实践对我国大陆具有一定的借鉴意义。
China’s Taiwan region belongs to the civil law system of civil law, and its legislative path of short-term transaction also has obvious characteristics of written law system, specifically: “Legislature ” “Securities Exchange Act ” Article 157 “Competent authorities ” to develop departmental rules “Securities Law Enforcement Rule ” Article 11, the relevant administrative letter issued by the competent authority. The specific “legal system ” of regulating short-term securities transactions in Taiwan of our country, judicature and supervisory practice have certain reference value to the Chinese mainland.