Offshore Banking Act Article 6
Natural persons, juristic persons, government agencies or financial institutions within the territory of the ROC financed by an offshore banking branch shall be governed by applicable laws and regulations governing finance transactions with foreign banks.
中文原文 國際金融業務條例第6條
中華民國境內之個人、法人、政府機關或金融機構向國際金融業務分行融資時，應依照向國外銀行融資之有關法令辦理。