The Central Bank of the Republic of China (Taiwan) Act Article 14
The Bank may, whenever necessary, delegate other government-owned banks to issue currency in designated regions on its behalf, to be regarded as national currency. The assets and liabilities pertaining to the issuance of such currency shall be for the account of the Bank.
中文原文 中央銀行法第14條
本行於必要時得分區委託公營銀行代理發行貨幣，視同國幣；其有關發行之資產與負債，均屬於本行。