Regulations Governing Cooperating with or Assisting Foreign Institutions in Engaging in Activities Associated with Electronic Payment Business within the Territory of the Republic of China Article 18
Specialized electronic payment institutions and data processing service providers shall comply with the following provisions as they cooperate with or assist a foreign institution in engaging in activities associated with electronic payment business within the territory of the ROC:1. Deposit funds received as an agent into a dedicated deposit account which they open with a bank, and accurately record the amounts of funds received and transferred.2. Declare trust in full or obtain full guarantee from a bank for funds received as an agent.3. Deposit and safekeep funds received as an agent in a dedicated deposit account without making use of it by any other means or instructing the bank at which they open their dedicated deposit account to make use of it by any other means, but this does not apply to specialized electronic payment institutions that engage in activities under Paragraph 2 of Article 22 of the Act.4. Post on their website the exchange rates offered by the bank which they use as reference and the names of banks they cooperated with.Regulations prescribed pursuant to Paragraph 3, Article 17 of the Act apply mutatis mutandis to specialized electronic payment institutions and data processing service providers as they engage in electronic payment business with respect to restrictions on the opening of dedicated deposit account provided in Subparagraph 1 of the preceding paragraph, its management, operating mode and other requirements.
中文原文 與境外機構合作或協助境外機構於我國境內從事電子支付機構業務相關行為管理辦法第18條
專營電子支付機構及資料處理服務業者與境外機構合作或協助其於我國境內從事電子支付機構業務相關行為，應符合下列規定：
一、收取之代理收付款項，應存入其於銀行開立之專用存款帳戶，並確實記錄代理收付款項金額及移轉情形。
二、收取之代理收付款項，應全部交付信託或取得銀行十足之履約保證。
三、收取之代理收付款項，限以專用存款帳戶儲存及保管，不得為其他方式之運用或指示專用存款帳戶銀行為其他方式之運用。
但專營電子支付機構依本條例第二十二條第二項規定辦理者不在此限。
四、於其網頁上揭示兌換匯率所參考之銀行牌告匯率及合作銀行。
專營電子支付機構及資料處理服務業者對於前項第一款專用存款帳戶開立之限制、管理與作業方式及其他應遵行事項，準用本條例第十七條第三項所定辦法之規定。
一、收取之代理收付款項，應存入其於銀行開立之專用存款帳戶，並確實記錄代理收付款項金額及移轉情形。
二、收取之代理收付款項，應全部交付信託或取得銀行十足之履約保證。
三、收取之代理收付款項，限以專用存款帳戶儲存及保管，不得為其他方式之運用或指示專用存款帳戶銀行為其他方式之運用。
但專營電子支付機構依本條例第二十二條第二項規定辦理者不在此限。
四、於其網頁上揭示兌換匯率所參考之銀行牌告匯率及合作銀行。
專營電子支付機構及資料處理服務業者對於前項第一款專用存款帳戶開立之限制、管理與作業方式及其他應遵行事項，準用本條例第十七條第三項所定辦法之規定。