The Banking Act of The Republic of China Article 75
Except for warehousing for business use, a commercial bank shall not invest in real estate for self-use in an amount in excess of the net worth of such commercial bank at the time of investment in such real estate. The amount of a commercial bank's investment in warehousing for business use shall not exceed five percent (5%) of the total amount of its deposits at the time of investment in such warehousing.A commercial bank shall not invest in real estate not for self-use except for the following circumstances:1. A substantial portion of the real estate of its business location is for self-use;2. The real estate is pre-purchased for self-use in the near future; or3. A substantial portion of rebuilt original real estate rebuilt in the same location is for self-use.4. The real estate is provided for the use by a cultural, art or public interest institution or organization incorporated with the approval from the competent authority in charge of the particular enterprise and the use has obtained approval of the competent authority in consultation with the competent authority in charge of the particular enterprise.The total amount of a commercial bank's investment in real estate not for self-use in accordance with the proviso of the preceding paragraph shall not exceed twenty percent (20%) of the bank's net worth. The total amount of the bank's investment in real estate not for self-use and for self-use shall not exceed the bank's net worth at the time of the investment in such real estate.Where a commercial bank conducts real estate transactions with an entity in which the bank holds more than three percent (3%) of the paid-in capital, or with the responsible persons, staff or major shareholders of the bank, or with an interested party of the bank's responsible person as defined in Article 33-1, the transaction shall be at arm's length and obtain the consent of more than three-quarters of its directors present at a board meeting at which at least two-thirds of the directors are present.The scopes of real estate for self-use prescribed in Paragraph 1, real estate not for self-use, real estate with a substantial portion for self-use, for self-use in the near future, or to be rebuilt in the same location prescribed in Paragraph 2 and the rules governing the approval procedure in Paragraph 2, Subparagraph 4 and other matters to be complied with in relation to a bank's investment, holding and disposal of real estate shall be prescribed by the competent authority.
中文原文 銀行法第75條
商業銀行對自用不動產之投資，除營業用倉庫外，不得超過其於投資該項不動產時之淨值；投資營業用倉庫，不得超過其投資於該項倉庫時存款總餘額百分之五。
商業銀行不得投資非自用不動產。
但下列情形不在此限：
一、營業所在地不動產主要部分為自用者。
二、為短期內自用需要而預購者。
三、原有不動產就地重建主要部分為自用者。
四、提供經目的事業主管機關核准設立之文化藝術或公益之機構團體使用，並報經主管機關洽相關目的事業主管機關核准者。
商業銀行依前項但書規定投資非自用不動產總金額不得超過銀行淨值之百分之二十，且與自用不動產投資合計之總金額不得超過銀行於投資該項不動產時之淨值。
商業銀行與其持有實收資本總額百分之三以上之企業，或與本行負責人、職員或主要股東，或與第三十三條之一銀行負責人之利害關係人為不動產交易時，須合於營業常規，並應經董事會三分之二以上董事之出席及出席董事四分之三以上同意。
第一項所稱自用不動產、第二項所稱非自用不動產、主要部分為自用、短期、就地重建之範圍，及第二項第四款之核准程序、其他銀行投資、持有及處分不動產應遵行事項之辦法，由主管機關定之。
商業銀行不得投資非自用不動產。
但下列情形不在此限：
一、營業所在地不動產主要部分為自用者。
二、為短期內自用需要而預購者。
三、原有不動產就地重建主要部分為自用者。
四、提供經目的事業主管機關核准設立之文化藝術或公益之機構團體使用，並報經主管機關洽相關目的事業主管機關核准者。
商業銀行依前項但書規定投資非自用不動產總金額不得超過銀行淨值之百分之二十，且與自用不動產投資合計之總金額不得超過銀行於投資該項不動產時之淨值。
商業銀行與其持有實收資本總額百分之三以上之企業，或與本行負責人、職員或主要股東，或與第三十三條之一銀行負責人之利害關係人為不動產交易時，須合於營業常規，並應經董事會三分之二以上董事之出席及出席董事四分之三以上同意。
第一項所稱自用不動產、第二項所稱非自用不動產、主要部分為自用、短期、就地重建之範圍，及第二項第四款之核准程序、其他銀行投資、持有及處分不動產應遵行事項之辦法，由主管機關定之。