Enforcement Rules for the Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area Article 51

Funds from the Mainland Area as referred to in Article 36-1 of the Act shall include the following:1. Inbound funds remitted, brought or delivered to the Taiwan Area from the Mainland Area.2. Outbound funds remitted, brought or delivered to the Mainland Area from the Taiwan Area.3. Funds flowing into or out of the Taiwan Area and not included in the preceding two Subparagraphs that, according to data on the flow of such funds, appear to be the funds of any individual, juristic person, organization or other institutions of the Mainland Area.
中文原文 臺灣地區與大陸地區人民關係條例施行細則第51條
本條例第三十六條之一所稱大陸地區資金,其範圍如下:
一、自大陸地區匯入、攜入或寄達臺灣地區之資金。
二、自臺灣地區匯往、攜往或寄往大陸地區之資金。
三、前二款以外進出臺灣地區之資金,依其進出資料顯已表明係屬大陸地區人民、法人、團體或其他機構者。

English translation for reference only; the Chinese text prevails. Not legal advice.