Regulations Governing the Financial Investment, Management, and Utilization of Repatriated Offshore Funds Article 7
Funds for financial investment under Article 3 may not be withdrawn until the following times, counting from the day that the funds are deposited in the segregated foreign exchange deposit account: one-third may be withdrawn after 5 full years, a further one-third may be withdrawn after 6 full years, and all may be withdrawn after 7 full years.The account-handling bank shall control the withdrawal of the funds as allowed in the year-by-year installments of one-third upon expiration of the period as set out in the preceding paragraph and in Article 6, paragraph 2 of the Act, and calculate the amounts that the individual or profit-seeking enterprise may withdraw year by year after the expiration of that period.If the trust contract or discretionary investment contract is terminated, the funds shall be deposited in the original segregated foreign exchange deposit account, and only after the required periods of years have elapsed may the funds duly be withdrawn.When an individual utilizes the funds to engage in financial investment in domestic insurance products, the trust enterprise, insurance enterprise, and proposer shall stipulate that with the exception of proceeds paid upon the occurrence of an insured event as stipulated in the insurance contract, all other relevant funds shall be deposited in the original segregated trust account and duly withdrawn after the required periods of years have elapsed.The trust contract, discretionary investment contract, and custody contract shall, in accordance with the applicable provisions of the Act and these regulations, stipulate matters including the scope and method for engaging in financial investment, restrictions on utilization of the funds, and year-by-year withdrawal of the funds, and such matters shall be specifically and clearly set out in the contracts.If an individual or profit-seeking enterprise engaging in financial investment through the segregated trust account or segregated securities discretionary account violates any provision of Articles 3 to 5, it will be deemed to be use of the funds for purposes other than as regulated, or pledging or providing them as security, under Article 6, paragraph 3 of the Act.
中文原文 境外資金匯回金融投資管理運用辦法第7條
第三條金融投資之資金，應自其存入外匯存款專戶之日起算，屆滿五年始得取回三分之一，屆滿六年得再取回三分之一，屆滿七年得全部取回。
受理銀行應控管前項及本條例第六條第二項後段所定資金於期限屆滿後得分年取回三分之一，並計算個人或營利事業於期限屆滿後得分年取回之金額。
如信託契約或全權委託投資契約終止，應存入原外匯存款專戶達規定年限後，依規定取回資金。
個人從事金融投資運用於國內保險商品時，信託業、保險業及要保人應約定，除依保險契約約定保險事故發生而給付者外，相關款項應存入原信託專戶達規定年限後，依規定取回資金。
信託契約、全權委託投資契約及保管契約應依本條例及本辦法有關規定約定從事金融投資之範圍、方式、運用限制、分年取回等事項，並於契約中載明。
個人或營利事業透過信託專戶或證券全權委託專戶從事金融投資違反第三條至第五條之規定者，視為本條例第六條第三項所定之移作他用或作為質借、擔保之標的。
受理銀行應控管前項及本條例第六條第二項後段所定資金於期限屆滿後得分年取回三分之一，並計算個人或營利事業於期限屆滿後得分年取回之金額。
如信託契約或全權委託投資契約終止，應存入原外匯存款專戶達規定年限後，依規定取回資金。
個人從事金融投資運用於國內保險商品時，信託業、保險業及要保人應約定，除依保險契約約定保險事故發生而給付者外，相關款項應存入原信託專戶達規定年限後，依規定取回資金。
信託契約、全權委託投資契約及保管契約應依本條例及本辦法有關規定約定從事金融投資之範圍、方式、運用限制、分年取回等事項，並於契約中載明。
個人或營利事業透過信託專戶或證券全權委託專戶從事金融投資違反第三條至第五條之規定者，視為本條例第六條第三項所定之移作他用或作為質借、擔保之標的。