The Central Bank of the Republic of China (Taiwan) Act Article 28

The Bank may, whenever necessary, prescribe maximum loanable ratios selectively on the items used as collateral or mortgage of secured loans extended by banks.
中文原文 中央銀行法第28條
本行於必要時,得就銀行辦理擔保放款之質物或抵押物,選擇若干種類,規定其最高貸放率。

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