Enforcement Rules of the Employee Welfare Fund Act Article 7
Employees' welfare funds shall deposit in public or private banks. However, if special circumstances occur and approved by the competent authorities, the said limitations shall not apply.
中文原文 職工福利金條例施行細則第7條
職工褔利金應存入公營、民營銀行；但因特殊情形經主管官署核准者不在此限。