The Banking Act of The Republic of China Article 33-2
A bank shall not mutually extend unsecured credits to the responsible person or major shareholder of its corresponding bank or to an enterprise whose responsible person is the responsible person of the corresponding bank. The secured credits thereof shall be handled in accordance with Article 33.
中文原文 銀行法第33-2條
銀行不得交互對其往來銀行負責人、主要股東，或對該負責人為負責人之企業為無擔保授信，其為擔保授信應依第三十三條規定辦理。