Enforcement Act of the Part of Obligations of the Civil Code Article 10
The provisions of Article 204 of the Civil Code shall also apply mutatis mutandis to rates of interest exceeding 12% per annum which were agreed upon before the coming into force of the Part of Obligations of the Civil Code.
中文原文 民法債編施行法第10條
民法第二百零四條之規定，於民法債編施行前，所約定之利率，逾週年百分之十二者，亦適用之。