Act For Investment by Foreign Nationals Article 4

Investments as referred to in this Act shall be as follows:1. Holding shares issued by an ROC company, or making capital contributions to an ROC company;2. Establishing branch office, a sole proprietorship or a partnership in the territory of the ROC;3. Providing loan(s) to the invested business referred to in the preceding two paragraphs for a period exceeding one (1) year.
中文原文 外國人投資條例第4條
本條例所稱投資如下:
一、持有中華民國公司之股份或出資額。
二、在中華民國境內設立分公司、獨資或合夥事業。
三、對前二款所投資事業提供一年期以上貸款。

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