The Central Bank of the Republic of China (Taiwan) Act Article 12

Unless otherwise provided by law or regulations, the Bank's business shall be circumscribed to business with the following organizations:1. Government agencies.2. Banks and other financial institutions.3. International and foreign financial institutions.
中文原文 中央銀行法第12條
本行業務,除法令另有規定外,其範圍如左:
一、政府機關。
二、銀行及其他金融機構。
三、國際及國外金融機構。

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