The Banking Act of The Republic of China Article 29-1
Accepting payments or receiving funds from multiple persons or unspecified persons in the name of borrowing, accepting investments, becoming a shareholder or others and agreeing to pay or paying a bonus, interest, dividend interest, or other rewards in an amount obviously inequivalent to the principal shall be deemed accepting deposits.
中文原文 銀行法第29-1條
以借款、收受投資、使加入為股東或其他名義，向多數人或不特定之人收受款項或吸收資金，而約定或給付與本金顯不相當之紅利、利息、股息或其他報酬者，以收受存款論。