The Act Governing Electronic Payment Institutions Article 22
A specialized electronic payment institution may not draw or instruct the financial institution at which it opens its dedicated deposit account to draw on the payment funds, except for any of the following circumstances:1. To transfer funds according to the payment instruction of a user.2. Users withdrawing funds or transferring funds to a contracted institution.3. To utilize payment funds in accordance with Paragraph 2 or Paragraph 3 hereof and to dispense or collect profits or other revenue derived thereof.A specialized electronic payment institutions may utilize the payment funds or instruct the financial institution at which it opens its dedicated deposit account to utilize it up to a certain percentage in any of the following manners:1. Bank deposits.2. Purchase government bonds.3. Purchase treasury bills or bank negotiable certificates of deposit.4. Purchase other financial products approved by the competent authority.The financial institution at which the dedicated deposit account is opened shall dispense the profits or other revenue derived from the trust property, less costs, necessary expenses, and loss, to the specialized electronic payment institution according to the trust agreement in the year of income generation.A specialized electronic payment institution shall set aside a certain percentage of the profits or other revenues derived from the utilization of payment funds and deposit them in a dedicated account opened with the financial institution at which the dedicated deposit account is opened to pay back users or use it for other purposes prescribed by the competent authority.The certain percentage referred to in Paragraph 2 hereof and the preceding paragraph shall be prescribed by the competent authority.When the total value of payment funds utilized by a specialized electronic payment institution in accordance with Paragraph 2 hereof, as assessed according to the generally accepted accounting principles, falls below the original paid-in amount, the institution shall immediately make up the shortfall.A specialized electronic payment institution shall appoint an accountant to conduct audits of the state of compliance with Paragraph 1, Paragraph 2, Paragraph 4 hereof, and the preceding paragraph every half business year, and submit the accountant's audit report to the competent authority for record in two (2) months after the end of every half business year.The claims of the users and contracted institutions over their payment funds shall have precedence over the claims of other creditors of the specialized electronic payment institutions.
中文原文 電子支付機構管理條例第22條
專營電子支付機構對於支付款項，不得動用或指示專用存款帳戶金融機構動用。
但下列情形不在此限：
一、依使用者支付指示移轉支付款項。
二、使用者提領支付款項或應撥付予特約機構之款項。
三、依第二項或第三項所為支付款項之運用及其所生孳息或其他收益之分配或收取。
專營電子支付機構對於支付款項，得於一定比率內為下列各款之運用或指示專用存款帳戶金融機構運用：
一、銀行存款。
二、購買政府債券。
三、購買國庫券或銀行可轉讓定期存單。
四、購買經主管機關核准之其他金融商品。
專用存款帳戶金融機構運用信託財產所生孳息或其他收益，應於所得發生年度，減除成本、必要費用及耗損後，依信託契約之約定，分配予專營電子支付機構。
專營電子支付機構對於運用支付款項所得之孳息或其他收益，應計提一定比率金額，於專用存款帳戶金融機構以專戶方式儲存，作為回饋使用者或其他主管機關規定用途使用。
第二項及前項所定一定比率，由主管機關定之。
專營電子支付機構依第二項運用支付款項之總價值，依一般公認會計原則評價，如有低於投入時金額之情形，應立即補足。
專營電子支付機構應委託會計師每半營業年度查核第一項、第二項、第四項及前項規定辦理之情形，並於每半營業年度終了後二個月內，將會計師查核情形報請主管機關備查。
使用者及特約機構就其支付款項所產生之債權，有優先於專營電子支付機構其他債權人受償之權利。
但下列情形不在此限：
一、依使用者支付指示移轉支付款項。
二、使用者提領支付款項或應撥付予特約機構之款項。
三、依第二項或第三項所為支付款項之運用及其所生孳息或其他收益之分配或收取。
專營電子支付機構對於支付款項，得於一定比率內為下列各款之運用或指示專用存款帳戶金融機構運用：
一、銀行存款。
二、購買政府債券。
三、購買國庫券或銀行可轉讓定期存單。
四、購買經主管機關核准之其他金融商品。
專用存款帳戶金融機構運用信託財產所生孳息或其他收益，應於所得發生年度，減除成本、必要費用及耗損後，依信託契約之約定，分配予專營電子支付機構。
專營電子支付機構對於運用支付款項所得之孳息或其他收益，應計提一定比率金額，於專用存款帳戶金融機構以專戶方式儲存，作為回饋使用者或其他主管機關規定用途使用。
第二項及前項所定一定比率，由主管機關定之。
專營電子支付機構依第二項運用支付款項之總價值，依一般公認會計原則評價，如有低於投入時金額之情形，應立即補足。
專營電子支付機構應委託會計師每半營業年度查核第一項、第二項、第四項及前項規定辦理之情形，並於每半營業年度終了後二個月內，將會計師查核情形報請主管機關備查。
使用者及特約機構就其支付款項所產生之債權，有優先於專營電子支付機構其他債權人受償之權利。