Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 18
The term “Custodial Account” referred to in these Regulations means an account holds Financial Assets for the benefits of other persons, which does not include an Insurance Contract or an Annuity Insurance Contract.
中文原文 金融機構執行共同申報及盡職審查作業辦法第18條
本辦法所稱保管帳戶，指為他人利益持有金融資產之帳戶。
但不包括保險契約及年金保險契約。
但不包括保險契約及年金保險契約。