Rules Governing the Administration of Electronic Payment Business Article 31
Where an electronic payment institution provides related services such as the custody of payments for product (service) gift vouchers and tickets, and assistance for issuance, sales, and reimbursement, the services shall be processed in accordance with the following regulations:1. The electronic payment institution is required to sign a contract with the issuer as a contracted institution and specify the rights and obligations of the electronic payment institution, issuer (the contracted institution and recipient), and consumers (users and payers) in the contract, and specify the following items:(1) Regulations under Subparagraph 2 of this Article.(2) Other items required by the competent authority.2. Where an electronic payment institution provides services for payments custody for gift vouchers or tickets, and the issuer of the gift vouchers or tickets has its business registration canceled or suspends business within the payment custody period, the electronic payment institution shall, based on the request of consumers, refund the payment for the gift vouchers or tickets.3. When an electronic payment institution provides services for the assistance for issuance, sales, and reimbursement of gift vouchers or tickets, it shall disclose the information on the websites or applications of the gift vouchers or tickets that the gift vouchers or tickets are issued by the issuer, not the electronic payment institution, in order to protect consumer interests.4. When an electronic payment institution provides services of the assistance for selling gift vouchers or tickets, it may only accept payments for buying gift vouchers or tickets from the user through his or her e-payment account or registered stored value card.
中文原文 電子支付機構業務管理規則第31條
電子支付機構提供商品（服務）禮券或票券之價金保管及協助發行、販售、核銷相關服務，應依下列規定辦理：
一、電子支付機構應簽訂發行人為特約機構，並簽訂契約約定電子支付機構、發行機構（特約機構、收款方）及消費者（使用者、付款方）之權利義務關係，並應載明下列事項：
（一）本條第二款之規定。
（二）其他經主管機關規定之事項。
二、電子支付機構提供禮券或票券價金保管服務，在價金保管期間內，發生禮券或票券發行機構遭撤銷登記或歇業之情事時，電子支付機構應依消費者請求返還禮券或票券之款項。
三、電子支付機構提供禮券或票券之協助發行、販售、核銷服務時，應於禮券或票券之網站或應用程式公告相關禮券或票券係由發行機構發行，非由電子支付機構發行，以保障消費者權益。
四、電子支付機構提供禮券或票券之協助販售服務時，僅得接受使用者以其電子支付帳戶或記名式儲值卡支付禮券或票券之款項。
一、電子支付機構應簽訂發行人為特約機構，並簽訂契約約定電子支付機構、發行機構（特約機構、收款方）及消費者（使用者、付款方）之權利義務關係，並應載明下列事項：
（一）本條第二款之規定。
（二）其他經主管機關規定之事項。
二、電子支付機構提供禮券或票券價金保管服務，在價金保管期間內，發生禮券或票券發行機構遭撤銷登記或歇業之情事時，電子支付機構應依消費者請求返還禮券或票券之款項。
三、電子支付機構提供禮券或票券之協助發行、販售、核銷服務時，應於禮券或票券之網站或應用程式公告相關禮券或票券係由發行機構發行，非由電子支付機構發行，以保障消費者權益。
四、電子支付機構提供禮券或票券之協助販售服務時，僅得接受使用者以其電子支付帳戶或記名式儲值卡支付禮券或票券之款項。