The Act Governing Electronic Payment Institutions Article 20

A specialized electronic payment institution shall deposit a sufficient amount of reserve when its received NTD and foreign currency funds combined reach a certain amount. Regulations governing the certain amount, percentage for depositing the reserve, method of deposit, adjustment, audit, and other compliance matters shall be prescribed by the Central Bank in consultation with the competent authority.
中文原文 電子支付機構管理條例第20條
專營電子支付機構收受新臺幣及外幣儲值款項合計達一定金額者,應繳存足額之準備金;其一定金額、準備金繳存之比率、方式、調整、查核及其他應遵行事項之辦法,由中央銀行會商主管機關定之。

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