Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 29
The term “Account Holder” referred to in these Regulations means the person listed or identified as the holder of a Financial Account by the Financial Institution maintaining the account. In the case that a person other than a Financial Institution, holding a Financial Account for the benefit of other person as agent, custodian, nominee, signatory, investment advisor, or intermediary, such other person is treated as holding the account.The Account Holder of a Cash Value Insurance Contract or an Annuity Insurance Contract is a person entitled to access the Cash Value or change the beneficiary of the contract. If no person can access the Cash Value or change the beneficiary, the Account Holder is a person named as the owner in the contract and a person with a vested entitlement to payment under the terms of the contract. Upon the maturity of a Cash Value Insurance Contract or an Annuity Insurance Contract, each person entitled to receive a payment under the contract is treated as an Account Holder.
中文原文 金融機構執行共同申報及盡職審查作業辦法第29條
本辦法所稱帳戶持有人，指由管理金融帳戶之金融機構列為或辨識為持有該帳戶之人。
金融機構以外之人，以代理人、保管人、代名人、簽署人、投資顧問或中間人身分為他人利益持有金融帳戶者，該他人視為帳戶持有人。
具現金價值保險契約或年金保險契約之帳戶持有人，為有權使用現金價值或變更受益人之人，如無有權使用現金價值或變更受益人之人，為該契約之要保人及受益人。
具現金價值保險契約或年金保險契約到期時，帳戶持有人為有權依該契約領取給付之人。
金融機構以外之人，以代理人、保管人、代名人、簽署人、投資顧問或中間人身分為他人利益持有金融帳戶者，該他人視為帳戶持有人。
具現金價值保險契約或年金保險契約之帳戶持有人，為有權使用現金價值或變更受益人之人，如無有權使用現金價值或變更受益人之人，為該契約之要保人及受益人。
具現金價值保險契約或年金保險契約到期時，帳戶持有人為有權依該契約領取給付之人。