The Banking Act of The Republic of China Article 90
Unless otherwise prescribed by the competent authority, a specialized bank whose principal function is to extend medium-term and long-term loans may issue bank debentures. Article 72-1 applies mutatis mutandis to such issuance.The funds raised by a specialized bank from the issuance of bank debentures in accordance with the preceding paragraph shall be used exclusively for investing in and extending medium-term and long-term loans to its specialization.
中文原文 銀行法第90條
專業銀行以供給中期及長期信用為主要任務者，除主管機關另有規定外，得發行金融債券，其發行應準用第七十二條之一規定。
專業銀行依前項規定發行金融債券募得之資金，應全部用於其專業之投資及中、長期放款。
專業銀行依前項規定發行金融債券募得之資金，應全部用於其專業之投資及中、長期放款。