Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions Article 35
A Preexisting Individual Account that is a Cash Value Insurance Contract or an Annuity Insurance Contract is not required to be reviewed, identified, or reported, provided that such Contract is prevented by law from being sold to residents of a Reportable Jurisdiction.
中文原文 金融機構執行共同申報及盡職審查作業辦法第35條
既有個人帳戶為具現金價值保險契約或年金保險契約，且依法不得銷售與應申報國居住者，無須進行審查、辨識或申報。