Act for the Establishment and Management of Free trade zones Article 32
A bank may, in accordance with the Offshore Banking Act, apply by its head office with the authorities in charge of the relevant enterprise(s) concerned for permits of establishing an offshore banking unit with separate accounts within the free trade zone to conduct offshore banking business.
中文原文 自由貿易港區設置管理條例第32條
銀行得依國際金融業務條例之規定，由其總行申請目的事業主管機關之特許，在自由港區內，設立會計獨立之國際金融業務分行，經營國際金融業務。