The Act Governing Savings Accounts for Future Education and Development of Children and Youth Article 10
The central competent authority may designate a financial institution to handle child and youth savings accounts (hereafter referred to as the account handling institution).The central competent authority shall open an account with the account handling institution, which shall serve as the master account of child and youth savings accounts for the purpose of receiving and depositing opening deposits, self-deposits, and government disbursements. A child and youth savings account shall be opened and settled via the master account.The account handling institution shall manage child and youth savings accounts under the aforesaid master account by dividing the accounts by households according to the list of account applicants provided by the central competent authority.For the purpose of facilitating self-deposits, the central competent authority may announce and designate non-financial institutions to help receive the self-deposits made by account applicants.
中文原文 兒童及少年未來教育與發展帳戶條例第10條
中央主管機關得指定承辦兒少教育發展帳戶之金融機構（以下簡稱承辦機構）。
中央主管機關應於承辦機構開立帳戶，作為兒少教育發展帳戶之總帳戶，收存個別開戶金、自存款及政府相對提撥款。
開戶人兒少教育發展帳戶之開立、結清，均經總帳戶辦理。
開戶人之兒少教育發展帳戶，由承辦機構依中央主管機關提供之開戶人名冊，於前項總帳戶下，按人分戶列帳管理。
中央主管機關為便利開戶人存入自存款，得公告指定非金融機構，協助代收開戶人之自存款。
中央主管機關應於承辦機構開立帳戶，作為兒少教育發展帳戶之總帳戶，收存個別開戶金、自存款及政府相對提撥款。
開戶人兒少教育發展帳戶之開立、結清，均經總帳戶辦理。
開戶人之兒少教育發展帳戶，由承辦機構依中央主管機關提供之開戶人名冊，於前項總帳戶下，按人分戶列帳管理。
中央主管機關為便利開戶人存入自存款，得公告指定非金融機構，協助代收開戶人之自存款。