Rules Governing the Administration of Electronic Payment Business Article 20
Where an electronic payment institution issues stored value cards annexed to e-payment accounts, it shall submit the meeting minutes of the board of directors and the business plan for approval to the competent authority, and it must meet the following provisions:1. The monetary value of stored value cards annexed to e-payment accounts shall be determined by the amount deposited in the e-payment account.2. When conducting transactions in physical channels, the card must be a chip card or a contactless proximity cards that meets EMV contactless payment regulations specified by the international credit card organizations in accordance with ISO 14443 Standards (NFC cards).
中文原文 電子支付機構業務管理規則第20條
電子支付機構發行附隨電子支付帳戶儲值卡，應檢具董事會議紀錄及營業計畫書報經主管機關核准，並符合下列規定：
一、附隨電子支付帳戶儲值卡應以電子支付帳戶之款項視為其儲存之金錢價值。
二、於實體通路交易時，卡片應為晶片型卡片或符合國際信用卡組織EMV感應卡相關規範，循ISO14443標準（近端卡片感應）所制定之非接觸式感應卡。
一、附隨電子支付帳戶儲值卡應以電子支付帳戶之款項視為其儲存之金錢價值。
二、於實體通路交易時，卡片應為晶片型卡片或符合國際信用卡組織EMV感應卡相關規範，循ISO14443標準（近端卡片感應）所制定之非接觸式感應卡。