Regulations for Establishment and Administration of Foreign Insurance Enterprises Article 23
When the head office of a foreign insurance enterprise intends to establish a second or subsequent branch within the territory of the ROC, the branch established when it first applied for registration shall be treated as its main place of business, and the provisions of the Insurance Act and of other laws and regulations related to insurance enterprises shall apply mutatis mutandis.
中文原文 外國保險業設立許可及管理辦法第23條
外國保險業其本公司在中華民國境內設有一家以上分公司時，以申請首次設立登記時所設立之分公司為主營業所，準用本法及相關法令有關保險業之規定。