Article 16, Article 18, Article 19, Paragraph 8 of Article 22, Paragraph 1 and Paragraph 2 of Article 23, Article 25, Article 26, Article 29 to Article 32, Paragraph 1 of Article 34, Paragraph 1 of Article 36, Article 37, Paragraph 1 and Paragraph 2 of Article 38, Article 40, and Article 41 shall apply mutatis mutandis to banks and Chunghwa Post that concurrently operate the businesses prescribed in the subparagraphs of Paragraph 1 and Paragraph 2, Article 4 herein.

Banks and Chunghwa Post that concurrently operate the business under Subparagraph 2, Paragraph 1 of Article 4 herein shall set aside reserves from the stored value funds in accordance with the Banking Act or other relevant laws or regulations; the stored value funds are insured subjects under the Deposit Insurance Act.