Regulations Governing the Organization and Administration of Sinking Fund Established by Electronic Payment Institutions Article 5
For electronic stored value cards issuers approved by the competent authority before the amendment to the Act becomes effective on July 1 of 2021, the appropriation for electronic payment institution businesses processed through the issuance of stored value cards shall be as follows:1. Initial calculation:(1) Where an electronic stored value cards issuer is approved by the competent authority for concurrently engaging in of electronic payment institution businesses before the amendment to the Act becomes effective on July 1 of 2021, and has appropriated NT$2 million in accordance with Item 1, Subparagraph 1, Paragraph 1 of the preceding article, the appropriated amount for the year 2021 shall be calculated from July 1 to December 31 of 2021 in accordance with regulations in Items 2 to 4 of Subparagraph 1, and Subparagraph 2, Paragraph 1 of the preceding article.(2) Where an electronic stored value cards issuer is approved by the competent authority for concurrently engaging in electronic payment businesses before the amendment to the Act becomes effective on July 1 of 2021, but has not appropriated NT$2 million in accordance with Item 1, Subparagraph 1, Paragraph 1 of the preceding article, the appropriated amount for the year 2021 shall be calculated in accordance with regulations in Item 1, Subparagraph 1, Paragraph 1 of the preceding article.2. Following calculation: From January 1 of 2022, the appropriation ratio shall be contributed in accordance with regulations in the preceding article.
中文原文 電子支付機構清償基金組織及管理辦法第5條
本辦法中華民國一百十年七月一日施行前，經主管機關許可之電子票證發行機構，其發行儲值卡辦理電子支付機構業務之提撥方式如下：
一、首次計算：
（一）本辦法中華民國一百十年七月一日施行前，經主管機關許可兼營電子支付機構業務，已依前條第一項第一款第一目提撥新臺幣二百萬元者，應自中華民國一百十年七月一日起至一百十年十二月三十一日止，依前條第一項第一款第二目至第四目及第二款規定計提中華民國一百十年度應提撥金額。
（二）本辦法中華民國一百十年七月一日施行前，經主管機關許可兼營電子支付機構業務，未依前條第一項第一款第一目提撥新臺幣二百萬元者，應依前條第一項第一款第一目規定計提中華民國一百十年度應提撥金額。
二、後續計算：自中華民國一百十一年一月一日起，其提撥比率依前條規定辦理。
一、首次計算：
（一）本辦法中華民國一百十年七月一日施行前，經主管機關許可兼營電子支付機構業務，已依前條第一項第一款第一目提撥新臺幣二百萬元者，應自中華民國一百十年七月一日起至一百十年十二月三十一日止，依前條第一項第一款第二目至第四目及第二款規定計提中華民國一百十年度應提撥金額。
（二）本辦法中華民國一百十年七月一日施行前，經主管機關許可兼營電子支付機構業務，未依前條第一項第一款第一目提撥新臺幣二百萬元者，應依前條第一項第一款第一目規定計提中華民國一百十年度應提撥金額。
二、後續計算：自中華民國一百十一年一月一日起，其提撥比率依前條規定辦理。