Regulations Governing Offshore Structured Products Article 5

For an offshore structured product that is the object of trust investment, brokerage trade or investment-linked insurance policy in the Republic of China and is not limited specifically to professional investors for trust investment or sales, if the same trading terms and conditions for said product are issued and offered to retail (non-professional) investors where the offshore structured product issuing institution and product are registered, equivalent trading terms and conditions shall also be applied in the Republic of China.
中文原文 境外結構型商品管理規則第5條
於中華民國境內受託投資、受託買賣或為投資型保單投資標的之境外結構型商品,非以專業投資人為受託或銷售對象者,於國外發行機構及商品註冊地亦得以非專業投資人為受託或銷售對象,其當次發行之受託或銷售條件訂有交易條件者,於中華民國境內亦應為相當之交易條件。

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