The Banking Act of The Republic of China Article 34
A bank shall not offer allowances, gifts or other payments in addition to interest to accept deposits, except where it provides dividends for trust funds pursuant to the agreements.
中文原文 銀行法第34條
銀行不得於規定利息外，以津貼、贈與或其他給與方法吸收存款。
但對於信託資金依約定發給紅利者，不在此限。
但對於信託資金依約定發給紅利者，不在此限。