The Management, Utilization, and Taxation of Repatriated Offshore Funds Act Article 3
The definitions of the terms used in this Act are as follows:1. “Individual” shall mean a natural person.2. “Profit-seeking Enterprise” shall mean enterprises operated by public, private, or joint public and private interests and having a business name or place and organized in the form of company or in any other form of juristic person organization.3. “Offshore Funds” shall mean the funds from countries or jurisdictions outside Taiwan, Penghu, Kinmen, and Matsu.4. “Investment Income Derived from an Offshore Invested Enterprise” shall mean the investment income distributed by an invested enterprise over which a profit-seeking enterprise has the controlling power or a significant influence and which is in countries or jurisdictions outside Taiwan, Penghu, Kinmen, and Matsu.5. “Account-Handling Bank” shall mean a bank that signs a contract with an individual or a profit-seeking enterprise to accept the opening of a segregated foreign exchange deposit account for offshore funds.6. “Segregated Foreign Exchange Deposit Account for Offshore Funds”(hereinafter referred to as "segregated foreign exchange deposit account") shall mean a foreign exchange deposit account opened by an individual or a profit-seeking enterprise with the bank mentioned in the preceding subparagraph, which is used solely for the purpose of depositing the funds repatriated in accordance with this Act.7. “Segregated Trust Account” shall mean an account opened by an individual or a profit-seeking enterprise that signs a trust contract with the same account-handling bank which accepts the opening of the segregated foreign exchange deposit account or with a securities dealer that opens a segregated trust property deposit account with the aforementioned same bank, and to which the repatriated funds are entrusted.8. “Segregated Securities Discretionary Account” shall mean a segregated investment account opened by the full fiduciary custodian institution for the funds delivered by a mandate or transferred under a trust according to the discretionary investment services contract that an individual or a profit-seeking enterprise signs with a financial institution approved by the Financial Supervisory Commission (hereinafter referred to as “FSC”) whereby such financial institution operates discretionary investment business. The aforementioned full fiduciary custodian institution shall be the same account-handling bank that accepts the opening of the segregated foreign exchange deposit account.Criteria whereby a profit-seeking enterprise has the controlling power or a significant influence as referred to in Subparagraph 4 of the preceding paragraph and other related matters shall be prescribed by the competent authority.
中文原文 境外資金匯回管理運用及課稅條例第3條
本條例用詞，定義如下：
一、個人：指自然人。
二、營利事業：指公營、私營或公私合營，以營利為目的，具備營業牌號或場所之公司或其他法人組織。
三、境外資金：指臺灣、澎湖、金門、馬祖以外國家或地區之資金。
四、境外轉投資收益：指營利事業自其於臺灣、澎湖、金門、馬祖以外國家或地區具控制能力或重大影響力之轉投資事業獲配之投資收益。
五、受理銀行：指與個人或營利事業簽訂契約，受理開立境外資金外匯存款專戶之銀行。
六、境外資金外匯存款專戶（以下簡稱外匯存款專戶）：指個人或營利事業於前款銀行開立之外匯存款帳戶，專供存入依本條例規定匯回資金之用。
七、信託專戶：指個人或營利事業與外匯存款專戶同一受理銀行或與受託信託財產存款專戶開立於同一受理銀行之證券商簽訂信託契約，將匯回資金信託予受理銀行或證券商而開立之帳戶。
八、證券全權委託專戶：指個人或營利事業與經金融監督管理委員會核准得經營全權委託投資業務之金融機構簽訂全權委託投資契約，並由該全權委託投資契約中所約定之全權委託保管機構為委任交付或信託移轉之資金所開立之投資專戶。
前開全權委託保管機構應為外匯存款專戶同一受理銀行。
前項第四款營利事業具控制能力或重大影響力之認定基準及其他相關事項之辦法，由主管機關定之。
一、個人：指自然人。
二、營利事業：指公營、私營或公私合營，以營利為目的，具備營業牌號或場所之公司或其他法人組織。
三、境外資金：指臺灣、澎湖、金門、馬祖以外國家或地區之資金。
四、境外轉投資收益：指營利事業自其於臺灣、澎湖、金門、馬祖以外國家或地區具控制能力或重大影響力之轉投資事業獲配之投資收益。
五、受理銀行：指與個人或營利事業簽訂契約，受理開立境外資金外匯存款專戶之銀行。
六、境外資金外匯存款專戶（以下簡稱外匯存款專戶）：指個人或營利事業於前款銀行開立之外匯存款帳戶，專供存入依本條例規定匯回資金之用。
七、信託專戶：指個人或營利事業與外匯存款專戶同一受理銀行或與受託信託財產存款專戶開立於同一受理銀行之證券商簽訂信託契約，將匯回資金信託予受理銀行或證券商而開立之帳戶。
八、證券全權委託專戶：指個人或營利事業與經金融監督管理委員會核准得經營全權委託投資業務之金融機構簽訂全權委託投資契約，並由該全權委託投資契約中所約定之全權委託保管機構為委任交付或信託移轉之資金所開立之投資專戶。
前開全權委託保管機構應為外匯存款專戶同一受理銀行。
前項第四款營利事業具控制能力或重大影響力之認定基準及其他相關事項之辦法，由主管機關定之。