Regulations Governing Insurance Enterprises Engaging in Operating Reinsurance and Other Risk Spreading Mechanisms Article 6

A non-life insurance enterprise shall not assume reinsurance ceded by a life insurance enterprise. A life insurance enterprise shall not assume reinsurance ceded by a non-life insurance enterprise. The preceding provisions do not apply to insurance enterprises with approval from the competent authority in accordance with paragraph 1, Article 138 of the Act.
中文原文 保險業辦理再保險分出分入及其他危險分散機制管理辦法第6條
財產保險業不得承接人身保險業之再保險分出業務,人身保險業不得承接財產保險業之再保險分出業務。
但本法第一百三十八條第一項規定經主管機關核准經營者,不在此限。

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