Regulations Governing the Banking Activity and the Establishment and the Investment by Financial Institution Between the Taiwan Area and the Mainland Area Article 8
A Mainland commercial bank or Mainland-funded bank intending to establish a representative office or branch, or make equity investment in a financial institution in Taiwan Area shall obtain approval from the Competent Authority in accordance with these Regulations, and in addition, apply to the Ministry of Economic Affairs for approval in accordance with the Act.The branches of Mainland commercial banks and Mainland-funded banks in Taiwan may engage in business with individuals, juristic persons, organizations, other institutions or their branches in Mainland Area and Taiwan Area.
中文原文 臺灣地區與大陸地區金融業務往來及投資許可管理辦法第8條
大陸地區商業銀行或陸資銀行在臺灣地區設立代表人辦事處、分行或參股投資臺灣地區金融機構，應依本辦法報經主管機關許可，並另依本條例規定，向經濟部申請許可。
大陸地區商業銀行或陸資銀行在臺灣地區設立之分行，得與大陸地區及臺灣地區之人民、法人、團體、其他機構或其分支機構從事業務往來。
大陸地區商業銀行或陸資銀行在臺灣地區設立之分行，得與大陸地區及臺灣地區之人民、法人、團體、其他機構或其分支機構從事業務往來。