Act Governing Issuance of Electronic Stored Value Cards Article 6

(Capital)The minimum paid-in capital of an issuer shall be NT$300 million. The Competent Authority may adjust the minimum paid-in capital requirement in view of the social-economic circumstances and actual needs.The above minimum paid-in capital shall be subscribed in full by the promoters at the time of incorporation.
中文原文 電子票證發行管理條例第6條
發行機構最低實收資本額為新臺幣三億元。
主管機關得視社會經濟情況及實際需要調整之。
前項最低實收資本額,發起人應於發起時一次認足。

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