The Banking Act of The Republic of China Article 96

A specialized bank which extends credits to small and medium enterprises is a small and medium enterprise bank.The principal functions of a small and medium enterprise bank shall be to extend medium-term and long-term credits to small and medium enterprises to assist them in improving their productive equipment and financial structure and strengthening their management and operations.The scope of small and medium enterprises shall be as proposed by the central competent authority in charge of economic affairs and submitted to the Executive Yuan for approval.
中文原文 銀行法第96條
供給中小企業信用之專業銀行為中小企業銀行。
中小企業銀行以供給中小企業中、長期信用,協助其改善生產設備及財務結構,暨健全經營管理為主要任務。
中小企業之範圍,由中央經濟主管機關擬訂,報請行政院核定之。

English translation for reference only; the Chinese text prevails. Not legal advice.