The Banking Act of The Republic of China Article 33-4

The foregoing provisions shall apply to where persons falling within Articles 32, 33 or 33-2 use other persons' names to apply for credit extensions from the bank.Where the proceeds of a credit extension applied from a bank are used by a person who uses other persons' names or transferred to such person who uses other persons' names, the credit extension shall be deemed as extended to persons who use other persons’ names as referred to in the preceding paragraph.