Act Governing Relations with Hong Kong and Macau Article 32
Financial and insurance institutions in the Taiwan Area may, with permission, establish branches or subsidiaries in Hong Kong or Macau. The relevant rules shall be formulated by the Ministry of Finance and submitted to the Executive Yuan for approval and subsequent promulgation.
中文原文 香港澳門關係條例第32條
臺灣地區金融保險機構，經許可者，得在香港或澳門設立分支機構或子公司；其辦法由財政部擬訂，報請行政院核定後發布之。