Act Governing Issuance of Electronic Stored Value Cards Article 14

(Method of Transaction and Method of Storing Monetary Value)Transactions on the electronic stored value cards issued by an issuer may be on-line transactions or off-line transactions.The manner by which monetary value is stored on an electronic stored value card may be reloadable or non-reloadable.
中文原文 電子票證發行管理條例第14條
發行機構發行電子票證之交易方式,得採行線上即時交易及非線上即時交易。
發行機構發行電子票證之儲存金錢價值之方式,得採重覆加值式或拋棄式。

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