The Banking Act of The Republic of China Article 2

The term "bank" as used in this Act shall refer to an organization formed and registered in accordance with this Act and engaging in banking businesses.
中文原文 銀行法第2條
本法稱銀行,謂依本法組織登記,經營銀行業務之機構。

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