Offshore Banking Act Enforcement Rules Article 11
The term "an natural person outside the territory of the ROC"in Article 4, paragraph 1, subparagraphs 1 to 6, subparagraph 9, and subparagraph 10 of the Act means a natural person holding a passport issued by a foreign country and having no domicile in the ROC; the term "a juristic person outside the territory of the ROC" means a juristic person organized and registered under the laws of a foreign country; however, a branch legally established and registered in the ROC shall be excluded.
中文原文 國際金融業務條例施行細則第11條
本條例第四條第一項第一款至第六款、第九款及第十款所稱中華民國境外之個人，指持有外國護照且在中華民國境內無住所之個人；所稱中華民國境外之法人，指依外國法律組織登記之法人。
但在中華民國境內依法辦理設立登記之分支機構不在其內。
但在中華民國境內依法辦理設立登記之分支機構不在其內。