This rule outlines the accounting and documentation requirements for foreign incorporated bodies that sell all or part of their company shares. The selling entity is obligated to present a sale contract authenticated by the Ministry of Justice, an amended memorandum of association, and proof of asset collection. The acquirer must, upon request from the tax department, provide financial records for the transaction year, including balance sheets and closing accounts. The rule stipulates that special and exceptional cases will be treated separately following consultation with the Tax Department.