Regulations Governing Permission of Insurance Business Transactions and Investment Between the Taiwan Area and the Mainland Area Article 47
A Mainland-area insurance enterprise or Mainland-funded insurance enterprise may apply for exchange settlement for the dividends or earnings distribution it has earned from its investment in Taiwan Area.If a Mainland-area insurance enterprise or Mainland-funded insurance enterprise has transferred its shares in an invested insurance enterprise in Taiwan Area with the approval of the Competent Authority or its invested insurance enterprise undergoes capital decrease, such enterprise may apply for exchange settlement for the total amount of investment as approved by the Competent Authority. The same provisions apply to any capital gain derived from the investment.A Mainland-area insurance enterprise or Mainland-funded insurance enterprise may not transfer its right of exchange settlement under these Regulations, unless it is otherwise approved by the Competent Authority in consultation with the Central Bank of the Republic of China.
中文原文 臺灣地區與大陸地區保險業務往來及投資許可管理辦法第47條
大陸地區保險業或陸資保險業得以其投資每年所得之孳息或受分配之盈餘，申請結匯。
大陸地區保險業或陸資保險業經許可轉讓股份或被投資之臺灣地區保險業減資者，得以其經主管機關審定之投資額，全額一次申請結匯；其因投資所得之資本利得，亦同。
大陸地區保險業或陸資保險業依本辦法享有結匯之權利，不得轉讓。
但經主管機關洽商中央銀行許可者，不在此限。
大陸地區保險業或陸資保險業經許可轉讓股份或被投資之臺灣地區保險業減資者，得以其經主管機關審定之投資額，全額一次申請結匯；其因投資所得之資本利得，亦同。
大陸地區保險業或陸資保險業依本辦法享有結匯之權利，不得轉讓。
但經主管機關洽商中央銀行許可者，不在此限。