Offshore Banking Act Article 22-12
The following insurance enterprises may, through their head offices, apply to the competent authorities for a license to establish an offshore insurance branch within the ROC with independent accounting to conduct offshore insurance businesses:1.Insurance enterprises approved by the FSC to engage in insurance businesses within the ROC.2.Foreign insurance enterprises approved by the FSC to engage in insurance businesses within the ROC.The term “insurance enterprises” referred to in the preceding paragraph shall mean non-life insurance enterprises, insurance of the person enterprises and professional reinsurance enterprises.An offshore insurance branch established pursuant to paragraph 1 hereof shall allocate working capital for its operations. The minimum amount of the working capital shall be set by the FSC.
中文原文 國際金融業務條例第22-12條
下列保險業得由其總公司申請主管機關特許，在中華民國境內，設立會計獨立之國際保險業務分公司，經營國際保險業務：
一、經金管會許可，在中華民國境內經營保險業務之保險業。
二、經金管會許可，在中華民國境內經營保險業務之外國保險業。
前項所稱保險業，指財產保險業、人身保險業及專業再保險業。
依第一項規定設立之國際保險業務分公司，應專撥營業所用資金；其最低金額由金管會定之。
一、經金管會許可，在中華民國境內經營保險業務之保險業。
二、經金管會許可，在中華民國境內經營保險業務之外國保險業。
前項所稱保險業，指財產保險業、人身保險業及專業再保險業。
依第一項規定設立之國際保險業務分公司，應專撥營業所用資金；其最低金額由金管會定之。