Act for Managing Deposits and Remittance in Bank of Taiwan’s Overseas Branches during Japanese Colonial Era Article 8

The amount needed to pay for the reimbursement in the Act is to be prepaid on behalf of the government by state-own financial institutions designated by the competent authority, the advances by those institutions on behalf of the government plus the interests can be deducted from the annual profit to be paid to the National Treasury for that institution.For the advances and prepayment paid by the government in the preceding paragraph, the government shall actively ask the Japanese government for restitution and reimbursement after the debt issues between Taiwan and Japan are processed and resolved.
中文原文 日據時代株式會社台灣銀行海外分支機構存款及匯款處理條例第8條
本條例所需支付金額,由主管機關指定國營金融機構先行代墊,其代墊款並加計利息分年由減列該金融機構年度繳庫盈餘歸還。
前項政府先行墊付款應積極向日方求償,俟中日雙方債權債務處理後歸墊。

English translation for reference only; the Chinese text prevails. Not legal advice.