Offshore Banking Act Article 4
An offshore banking branch may only conduct the following types of business:1.Accepting foreign currency deposits from natural persons, juristic persons, government agencies outside the territory of the R.O.C, or financial institutions within or outside the territory of the ROC;2.Extending credit in foreign currency to natural persons, juridical persons, government agencies, or financial institutions within or outside the territory of the ROC;3.Selling foreign currency financial debentures or other certificates of debt issued by the head office to natural persons, juristic persons, government agencies, or financial institutions within or outside the territory of the ROC;4.Conducting commission agency, brokerage, and agency activities of foreign currency denominated securities, or other foreign currency denominated financial products approved by the competent authorities, for natural persons, juristic persons, government agencies, or financial institutions within or outside the territory of the ROC;5.Conducting the issuance, advising and negotiation of letters of credit in foreign currency, and import/export collection for natural persons, juristic persons, government agencies, or financial institutions outside the territory of the ROC;6.Conducting foreign currency remittances and exchanges, foreign currency transactions, borrowing or lending of funds, and buying or selling of foreign currency denominated securities or other foreign currency denominated financial products approved by the competent authorities, between the said offshore banking branch and other financial institutions, and between the said offshore banking branch and natural persons, juristic persons, government agencies, or financial institutions outside the territory of the ROC;7.Underwriting securities issued outside the territory of the ROC;8.Bookkeeping and managing for foreign currency loans extended outside the territory of the ROC;9.Conducting custody, agency and consultation businesses related to the businesses stipulated above for natural persons, juristic persons, government agencies, or financial institutions within or outside the territory of the ROC;10.Conducting consulting relating to asset allocation or financial planning, and sales services in connection with foreign currency denominated securities or other foreign currency denominated financial products approved by the competent authorities, for natural persons, juristic persons, government agencies or financial institutions within or outside the territory of the ROC;11.Other foreign currency businesses approved by the competent authorities.The term, "financial institutions within the territory of the ROC" as used in any subparagraph of the preceding paragraph shall mean any financial institution approved by the CBC to engage in foreign exchange businesses or any offshore securities branch established in accordance with this Act.Foreign exchange deposits of natural persons, juristic persons, and government agencies within the territory of the R.O.C made with an offshore banking branch prior to January 6, 2006 may be terminated and remitted after termination by request made to such offshore banking branch and, in such circumstances, the restrictions prescribed in paragraph 1, subparagraph 6, shall not apply.
中文原文 國際金融業務條例第4條
國際金融業務分行經營之業務如下：
一、收受中華民國境外之個人、法人、政府機關或境內外金融機構之外匯存款。
二、辦理中華民國境內外之個人、法人、政府機關或金融機構之外幣授信業務。
三、對於中華民國境內外之個人、法人、政府機關或金融機構銷售本行發行之外幣金融債券及其他債務憑證。
四、辦理中華民國境內外之個人、法人、政府機關或金融機構之外幣有價證券或其他經主管機關核准外幣金融商品之買賣之行紀、居間及代理業務。
五、辦理中華民國境外之個人、法人、政府機關或金融機構之外幣信用狀簽發、通知、押匯及進出口託收。
六、辦理該分行與其他金融機構及中華民國境外之個人、法人、政府機關或金融機構之外幣匯兌、外匯交易、資金借貸及外幣有價證券或其他經主管機關核准外幣金融商品之買賣。
七、辦理中華民國境外之有價證券承銷業務。
八、境外外幣放款之債務管理及記帳業務。
九、對中華民國境內外之個人、法人、政府機關或金融機構辦理與前列各款業務有關之保管、代理及顧問業務。
十、辦理中華民國境內外之個人、法人、政府機關或金融機構委託之資產配置或財務規劃之顧問諮詢、外幣有價證券或其他經主管機關核准外幣金融商品之銷售服務。
十一、經主管機關核准辦理之其他外匯業務。
前項各款所稱中華民國境內金融機構，指經中央銀行許可辦理外匯業務之金融機構或依本條例設立之國際證券業務分公司。
中華民國九十五年一月六日修正之條文施行前，中華民國境內之個人、法人、政府機關於國際金融業務分行寄存之外匯存款，得向該分行申請解約或解約後辦理匯款，不受第一項第六款規定之限制。
一、收受中華民國境外之個人、法人、政府機關或境內外金融機構之外匯存款。
二、辦理中華民國境內外之個人、法人、政府機關或金融機構之外幣授信業務。
三、對於中華民國境內外之個人、法人、政府機關或金融機構銷售本行發行之外幣金融債券及其他債務憑證。
四、辦理中華民國境內外之個人、法人、政府機關或金融機構之外幣有價證券或其他經主管機關核准外幣金融商品之買賣之行紀、居間及代理業務。
五、辦理中華民國境外之個人、法人、政府機關或金融機構之外幣信用狀簽發、通知、押匯及進出口託收。
六、辦理該分行與其他金融機構及中華民國境外之個人、法人、政府機關或金融機構之外幣匯兌、外匯交易、資金借貸及外幣有價證券或其他經主管機關核准外幣金融商品之買賣。
七、辦理中華民國境外之有價證券承銷業務。
八、境外外幣放款之債務管理及記帳業務。
九、對中華民國境內外之個人、法人、政府機關或金融機構辦理與前列各款業務有關之保管、代理及顧問業務。
十、辦理中華民國境內外之個人、法人、政府機關或金融機構委託之資產配置或財務規劃之顧問諮詢、外幣有價證券或其他經主管機關核准外幣金融商品之銷售服務。
十一、經主管機關核准辦理之其他外匯業務。
前項各款所稱中華民國境內金融機構，指經中央銀行許可辦理外匯業務之金融機構或依本條例設立之國際證券業務分公司。
中華民國九十五年一月六日修正之條文施行前，中華民國境內之個人、法人、政府機關於國際金融業務分行寄存之外匯存款，得向該分行申請解約或解約後辦理匯款，不受第一項第六款規定之限制。