1. Promulgated to 29 articles in all per Ministry of Transportation and Communications Decree No. Jiiao-Iu-Fa-Zi-091B00143、Ministry of Finance Decree No.Tai-Cai-Rong（6）-Zi-0916000502 dated December 31,2002；and implemented on January 1,2003.
2. Amendment to all 37 Articles per Ministry of Transportation and Communications Decree No.Jiiao-Iu-Zi-10850024022 、 Financial Supervisory Commission Decree No.Jiin-Guan-Guo-Zi-10801046901 dated April 11, 2019；and implemented from announcement date.