The Banking Act of The Republic of China Article 116
The term "foreign bank" as used in this Act shall refer to a bank which is organized and registered in accordance with the laws of a foreign country and whose branch office is registered and operated within the territory of the Republic of China in accordance with the Company Act and this Act.
中文原文 銀行法第116條
本法稱外國銀行，謂依照外國法律組織登記之銀行，在中華民國境內依公司法及本法登記營業之分行。