Regulations Governing the Financial Investment, Management, and Utilization of Repatriated Offshore Funds Article 3
The scope of financial investment that may be engaged in through the segregated trust account or segregated securities discretionary account is limited to the following:1. Domestic securities.2. Trading of securities-related futures or options on the Taiwan Futures Exchange.3. Domestic insurance products.The scope of financial investment engaged in by an individual through an account under the preceding paragraph shall be limited to that in subparagraphs 1 to 3 of the preceding paragraph. The scope of financial investment engaged in by a profit-seeking enterprise through an account under the preceding paragraph shall be limited to that in subparagraphs 1 and 2 of the preceding paragraph.The limit on financial investment under paragraph 1, in accordance with Article 6, paragraph 1, subparagraph 3 of the Act, shall be 25 percent of the amount of the funds repatriated by deposit to the segregated foreign exchange deposit account after tax withholding in accordance with Article 5, paragraphs 1 and 2 of the Act. The portion of the funds that an individual utilizes to engage in financial investment in domestic insurance products may not exceed the limit of 3 percent of the aforesaid amount of the funds after tax withholding.When the funds are utilized as set out in subparagraph 1 or 2 of paragraph 1, it shall be done by means of a trust or by means of discretionary securities investment. If done by means of a trust, it shall be done only by utilizing an individually managed and utilized money trust, which furthermore shall be a self-benefit trust of which the individual or profit-seeking enterprise is the settlor and beneficiary and a trust enterprise is the trustee.When an individual utilizes the funds to engage in financial investment in domestic insurance products, it shall be done by means of a trust, and furthermore that individual shall be the proposer of the insurance contract, and the proposer may not be changed, unless upon the death of the proposer.
中文原文 境外資金匯回金融投資管理運用辦法第3條
信託專戶或證券全權委託專戶從事金融投資之範圍，以下列為限：
一、國內有價證券。
二、在我國期貨交易所進行之證券相關期貨、選擇權交易。
三、國內保險商品。
個人透過前項專戶從事金融投資之範圍，以前項第一款至第三款為限；營利事業透過前項專戶從事金融投資之範圍，以前項第一款及第二款為限。
第一項金融投資之額度依本條例第六條第一項第三款規定，以匯回存入外匯存款專戶資金依本條例第五條第一項及第二項規定扣除稅款後之金額按百分之二十五計算之額度為限；其中個人從事金融投資運用於國內保險商品之額度，不得超過依前開扣除稅款後之金額之百分之三。
資金運用於第一項第一款、第二款者，應採信託方式或證券全權委託投資方式為之。
所稱信託方式，應為單獨管理運用之金錢信託，且以個人或營利事業擔任委託人及受益人，由信託業擔任受託人之自益信託為限。
個人從事金融投資運用於國內保險商品應採信託方式為之，並應以該個人擔任保險契約之要保人，除要保人身故者外，不得變更要保人。
一、國內有價證券。
二、在我國期貨交易所進行之證券相關期貨、選擇權交易。
三、國內保險商品。
個人透過前項專戶從事金融投資之範圍，以前項第一款至第三款為限；營利事業透過前項專戶從事金融投資之範圍，以前項第一款及第二款為限。
第一項金融投資之額度依本條例第六條第一項第三款規定，以匯回存入外匯存款專戶資金依本條例第五條第一項及第二項規定扣除稅款後之金額按百分之二十五計算之額度為限；其中個人從事金融投資運用於國內保險商品之額度，不得超過依前開扣除稅款後之金額之百分之三。
資金運用於第一項第一款、第二款者，應採信託方式或證券全權委託投資方式為之。
所稱信託方式，應為單獨管理運用之金錢信託，且以個人或營利事業擔任委託人及受益人，由信託業擔任受託人之自益信託為限。
個人從事金融投資運用於國內保險商品應採信託方式為之，並應以該個人擔任保險契約之要保人，除要保人身故者外，不得變更要保人。