Rules Governing the Administration of Electronic Payment Business Article 23

An electronic payment institution shall not set a time limit for payment funds collected in the e-payment accounts or the monetary value deposited in the reloadable stored value cards.If an electronic payment institution specifies the expiry or times of use for the monetary value deposited in a disposable stored value card, it shall record the information of the expiry of use, times of use, and methods for termination of use on the stored value card.
中文原文 電子支付機構業務管理規則第23條
電子支付機構對電子支付帳戶所收取之支付款項及重覆儲值式儲值卡所儲存之金錢價值,不得訂定使用期限或次數。
電子支付機構對拋棄式儲值卡所儲存之金錢價值如訂定使用期限或次數,應於儲值卡上記載使用期限、使用次數及終止使用之處理方式。

English translation for reference only; the Chinese text prevails. Not legal advice.