Rules Governing the Administration of Electronic Payment Business Article 4
An electronic payment institution shall consider the types of the contracted institutions, transaction amount, transaction modes, deferred products or services, and risks raised from selling products to establish mechanisms for credit checking, risk management, contract signing, training, audit management, and periodic review, and meet the following requirements:1. The contract between the electronic payment institution and the contracted institution shall contain an agreement that the contracted institution shall not be involved in any transactions prohibited by law or regulations stipulated by central government authorities in charge of certain industry.2. The contract between the electronic payment institution and the contracted institution shall contain an agreement that if the contracted institution sells or provides deferred products or services, the contracted institution shall adopt escrow or declare trust and disclose such escrow or trust information to the users.3. The contract between the electronic payment institution and the contracted institution shall contain an agreement that the contracted institution will comply with the following provisions of transaction records related safekeeping and inquires:(1) The contracted institution shall properly retain relevant data of transactions, documents and receipts for at least 5 years; and(2) The contracted institution shall provide transaction related information as requested by the electronic payment institution, including but not limited to the terms of transaction, the ways of fulfillment of obligation, transaction results, as well as businesses operated by the contracted institution and its qualifications. With regard to information requested by the electronic payment institution, the contracted institution shall provide detailed descriptions and necessary documentation.
中文原文 電子支付機構業務管理規則第4條
電子支付機構應依特約機構類型、交易金額、交易模式、遞延性商品或服務及銷售商品之風險性，建立特約機構徵信審核、風險控管、契約簽訂、教育訓練、稽核管理及定期查核相關管理機制，並遵循下列事項：
一、於契約中約定特約機構不得涉有其他法規禁止或各中央目的事業主管機關規定不得從事之交易。
二、於契約中約定特約機構就所銷售之遞延性商品或服務，依相關法規規定辦理履約保證或交付信託，並應揭露該履約保證或交付信託資訊予使用者知悉。
三、於契約中約定特約機構應遵守下列交易紀錄保存及查詢事項：
（一）特約機構應妥善保存相關之交易資料、文件及單據至少五年。
（二）特約機構應配合電子支付機構之要求，提供交易內容相關資料，包括但不限於交易條件、履行方式與結果及特約機構之營業項目與資格。
對於電子支付機構所要求之資料，特約機構應詳細陳述，並提供必要之文件。
一、於契約中約定特約機構不得涉有其他法規禁止或各中央目的事業主管機關規定不得從事之交易。
二、於契約中約定特約機構就所銷售之遞延性商品或服務，依相關法規規定辦理履約保證或交付信託，並應揭露該履約保證或交付信託資訊予使用者知悉。
三、於契約中約定特約機構應遵守下列交易紀錄保存及查詢事項：
（一）特約機構應妥善保存相關之交易資料、文件及單據至少五年。
（二）特約機構應配合電子支付機構之要求，提供交易內容相關資料，包括但不限於交易條件、履行方式與結果及特約機構之營業項目與資格。
對於電子支付機構所要求之資料，特約機構應詳細陳述，並提供必要之文件。