The Act Governing Electronic Payment Institutions Article 15
A foreign institution may not operate the business prescribed in the subparagraphs of Paragraph 1, Article 4 herein within the Republic of China unless it has applied and obtained approval to incorporate an electronic payment institution according to this Act.Where an institution collaborates with or assists a foreign institution to engage in activities inside the Republic of China associated with any businesses specified in Paragraph 1, Article 4 herein, it shall obtain the approval of the competent authority. Where an institution obtains the competent authority’s approval, if it subsequently collaborates with or assists additional foreign institutions from the same country or region to engage in activities inside the Republic of China associated with any businesses specified in Paragraph 1, Article 4 herein, it shall report the competent authority and the Central Bank for records within five (5) business days from the date it commences operation.Regulations governing the institutions to be approved by the competent authority and their qualifications, required documentation for application or reporting for records, the scope and modes of collaborating with or assisting foreign institutions in engaging in activities inside the Republic of China associated with any business prescribed in Paragraph 1, Article 4 herein, operations management and other compliance matters shall be prescribed by the competent authority in consultation with the Central Bank.A Mainland Area institution applying for approval to incorporate an electronic payment institution and any person collaborating with or assisting a payment institution in the Mainland Area to engage in activities inside the Republic of China associated with any business prescribed in Paragraph 1, Article 4 herein shall follow the provisions in Article 72 and Article 73 of the Act Governing Relations between the People of the Taiwan Area and the Mainland Area.The competent authority shall assist domestic electronic payment institutions in developing foreign collaboration businesses.
中文原文 電子支付機構管理條例第15條
境外機構非依本條例申請許可設立電子支付機構，不得於我國境內經營第四條第一項業務。
有與境外機構合作或協助其於我國境內從事第四條第一項業務之相關行為者，應經主管機關核准。
經主管機關核准者，後續增加於同一國家或地區與境外機構合作或協助其於我國境內從事第四條第一項業務之相關行為時，應於開辦後五個營業日內報主管機關及中央銀行備查。
前項主管機關核准之對象、條件、申請或報請備查應檢具書件、與境外機構合作或協助其於我國境內從事第四條第一項業務相關行為之範圍與方式、作業管理及其他應遵行事項之辦法，由主管機關會商中央銀行定之。
大陸地區機構申請許可設立電子支付機構，以及有與大陸地區支付機構合作或協助其於我國境內從事第四條第一項業務之相關行為者，應依臺灣地區與大陸地區人民關係條例第七十二條及第七十三條規定辦理。
主管機關應協助國內電子支付機構發展境外合作業務。
有與境外機構合作或協助其於我國境內從事第四條第一項業務之相關行為者，應經主管機關核准。
經主管機關核准者，後續增加於同一國家或地區與境外機構合作或協助其於我國境內從事第四條第一項業務之相關行為時，應於開辦後五個營業日內報主管機關及中央銀行備查。
前項主管機關核准之對象、條件、申請或報請備查應檢具書件、與境外機構合作或協助其於我國境內從事第四條第一項業務相關行為之範圍與方式、作業管理及其他應遵行事項之辦法，由主管機關會商中央銀行定之。
大陸地區機構申請許可設立電子支付機構，以及有與大陸地區支付機構合作或協助其於我國境內從事第四條第一項業務之相關行為者，應依臺灣地區與大陸地區人民關係條例第七十二條及第七十三條規定辦理。
主管機關應協助國內電子支付機構發展境外合作業務。