Regulations Governing the Declaration of Foreign Exchange Receipts and Disbursements or Transactions Article 3
（Definitions）The terms as used in these Regulations are defined as follows:1. The term "banking enterprise" shall mean banks, Agricultural Bank of Taiwan, credit cooperatives, credit departments of farmers' associations, credit departments of fishermen's associations, and the Chunghwa Post Co., Ltd. authorized by the Bank to engage in foreign exchange business.2. The term "domestic securities firm approved to conduct foreign exchange business" (DSF) shall mean a DSF mentioned in the Regulations Governing Foreign Exchange Business of Securities Enterprises.3. The term "electronic payment institution" shall mean an electronic payment institution approved by the Financial Supervisory Commission to operate businesses specified in Paragraph 1, Article 4 of the Act Governing Electronic Payment Institutions that involve foreign exchange business.4. The term "company" shall mean a company organized and registered in the Republic of China pursuant to the laws of the Republic of China where it and all of its branch offices shall make declarations in its name using a Uniform Business Number assigned to it; or a branch office of a foreign company duly established and registered within the territory of the Republic of China where all branch offices of the foreign company shall be treated as one declarant and shall make declarations in the name of the first established branch office assigned with a Uniform Business Number.5. The term "limited partnership" shall mean a limited partnership organized and registered in the Republic of China pursuant to the laws of the Republic of China where it and all of its branch units shall make declarations in its name using a Uniform Business Number assigned to it; or a branch unit of a foreign limited partnership duly established and registered within the territory of the Republic of China where all branch units of the foreign limited partnership shall be treated as one declarant and shall make declarations in the name of the first established branch unit assigned with a Uniform Business Number.6. The term "firm" shall mean a profit-seeking business operated and registered as a sole proprietorship or partnership in accordance with the Business Registration Act of the Republic of China.7. The term "association" shall mean an association established pursuant to the laws of the Republic of China with approval from the competent authorities.8. The term "representative office" shall mean a representative office of a foreign company duly established within the territory of the Republic of China.9. The term "business office" shall mean a business office of a foreign foundation recognized by the government of the Republic of China and duly established and registered within the territory of the Republic of China.10. The term "individual" shall mean a natural person who is 18 years of age or older residing in the territory of the Republic of China and bearing a Citizen's ID Card, or a relevant Taiwan Area Resident Certificate or an Alien Resident Certificate with a validity of not less than one year from the date of issue.11. Non-resident: (1) The term "non-resident individual" shall mean a foreign national who does not have a relevant Taiwan Area Resident Certificate or an Alien Resident Certificate, or who has a relevant residence certificate with a validity of less than one year, or a person without domestic household registration who holds a passport of the Republic of China but does not bear a Citizen's ID Card. (2) The term "non-resident legal entity" shall mean an offshore non-ROC legal entity.
中文原文 外匯收支或交易申報辦法第3條
本辦法所用名詞定義如下：
一、銀行業：指經本行許可辦理外匯業務之銀行、全國農業金庫股份有限公司、信用合作社、農會信用部、漁會信用部及中華郵政股份有限公司。
二、外匯證券商：指證券業辦理外匯業務管理辦法所稱之外匯證券商。
三、電子支付機構：指經金融監督管理委員會許可經營電子支付機構管理條例第四條第一項業務且涉及辦理外匯業務之電子支付機構。
四、公司：指依中華民國法令在中華民國組織登記成立之公司，其與所有分公司應以該公司統一編號及名義辦理申報；或外國公司在中華民國境內依法辦理設立登記之分公司，其與全部境內分公司視為同一申報義務人，並以配發統一編號之首家分公司名義辦理申報。
五、有限合夥：指依中華民國法令在中華民國組織登記之有限合夥，其與所有分支機構應以該有限合夥統一編號及名義辦理申報；或外國有限合夥在中華民國境內依法辦理設立登記之分支機構，其與全部境內分支機構視為同一申報義務人，並以配發統一編號之首家分支機構名義辦理申報。
六、行號：指依中華民國商業登記法登記之獨資或合夥經營之營利事業。
七、團體：指依中華民國法令經主管機關核准設立之團體。
八、辦事處：指外國公司在中華民國境內依法辦理設置之在臺代表人辦事處。
九、事務所：指外國財團法人經中華民國政府認許並在中華民國境內依法辦理設置登記之事務所。
十、個人：指年滿十八歲領有中華民國國民身分證、臺灣地區相關居留證或外僑居留證證載有效期限一年以上之自然人。
十一、非居住民：
（一）非居住民自然人：指未領有臺灣地區相關居留證或外僑居留證，或領有相關居留證但證載有效期限未滿一年之非中華民國國民，或持有中華民國護照但未領有中華民國國民身分證之無本國戶籍者。
（二）非居住民法人：指境外非中華民國法人。
一、銀行業：指經本行許可辦理外匯業務之銀行、全國農業金庫股份有限公司、信用合作社、農會信用部、漁會信用部及中華郵政股份有限公司。
二、外匯證券商：指證券業辦理外匯業務管理辦法所稱之外匯證券商。
三、電子支付機構：指經金融監督管理委員會許可經營電子支付機構管理條例第四條第一項業務且涉及辦理外匯業務之電子支付機構。
四、公司：指依中華民國法令在中華民國組織登記成立之公司，其與所有分公司應以該公司統一編號及名義辦理申報；或外國公司在中華民國境內依法辦理設立登記之分公司，其與全部境內分公司視為同一申報義務人，並以配發統一編號之首家分公司名義辦理申報。
五、有限合夥：指依中華民國法令在中華民國組織登記之有限合夥，其與所有分支機構應以該有限合夥統一編號及名義辦理申報；或外國有限合夥在中華民國境內依法辦理設立登記之分支機構，其與全部境內分支機構視為同一申報義務人，並以配發統一編號之首家分支機構名義辦理申報。
六、行號：指依中華民國商業登記法登記之獨資或合夥經營之營利事業。
七、團體：指依中華民國法令經主管機關核准設立之團體。
八、辦事處：指外國公司在中華民國境內依法辦理設置之在臺代表人辦事處。
九、事務所：指外國財團法人經中華民國政府認許並在中華民國境內依法辦理設置登記之事務所。
十、個人：指年滿十八歲領有中華民國國民身分證、臺灣地區相關居留證或外僑居留證證載有效期限一年以上之自然人。
十一、非居住民：
（一）非居住民自然人：指未領有臺灣地區相關居留證或外僑居留證，或領有相關居留證但證載有效期限未滿一年之非中華民國國民，或持有中華民國護照但未領有中華民國國民身分證之無本國戶籍者。
（二）非居住民法人：指境外非中華民國法人。