Regulations Governing Mergers or Consolidations, General Assumptions, or General Assignments Between Foreign Financial Institutions and Domestic Financial Institutions Article 2

For the purposes of these Regulations, "foreign financial institution" means a financial institution organized and registered under the laws of a foreign country, within the scope defined in Article 4, subparagraph 1 of the Act as applied mutatis mutandis.
中文原文 外國金融機構與本國金融機構合併概括承受或概括讓與辦法第2條
本辦法所稱外國金融機構,指依外國法律組織登記之金融機構,其範圍準用本法第四條第一款規定。

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