Enforcement Rules for the Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area Article 50
The financial, insurance, securities or futures institutions in the Taiwan Area as referred to in Article 36 of the Act shall mean any financial, insurance, securities or futures institution of the Taiwan Area established or supervised under the Banking Law, the Insurance Law, the Securities and Exchange Law, the Futures Trading Law, or other related laws, or any branch of foreign financial, insurance, securities or futures institution permitted to have business operations in the Taiwan Area under the Banking Law, the Insurance Law, the Securities and Exchange Law, the Futures Trading Law, or other related laws; the branch in any country or area outside the Taiwan Area as referred to in the said Article shall mean any branch of any financial, insurance, securities or futures institution of the R.O.C. established in any country or area outside the Taiwan Area, including branch, representative office, branch office and any subsidiary in the Mainland Area in which the parent company has a stake exceeding 50%.
中文原文 臺灣地區與大陸地區人民關係條例施行細則第50條
本條例第三十六條所稱臺灣地區金融保險證券期貨機構，指依銀行法、保險法、證券交易法、期貨交易法或其他有關法令設立或監督之本國金融保險證券期貨機構及外國金融保險證券期貨機構經許可在臺灣地區營業之分支機構；所稱其在臺灣地區以外之國家或地區設立之分支機構，指本國金融保險證券期貨機構在臺灣地區以外之國家或地區設立之分支機構，包括分行、辦事處、分公司及持有已發行股份總數超過百分之五十之子公司。