The Banking Act of The Republic of China Article 5-1
The term "accept(ing) deposits" as used in this Act shall refer to the act of accepting payments or receiving funds from the general public and agreeing to return the principal or to pay an amount equal to or greater than the principal.
中文原文 銀行法第5-1條
本法稱收受存款，謂向不特定多數人收受款項或吸收資金，並約定返還本金或給付相當或高於本金之行為。