Before the implementation of this Act, credit departments of agriculture and fishery associations should be taken over by banks as prescribed by Article 13 of Financial Merger Act. After the implementation of this Act, agriculture and fishery associations that establish credit departments for handling agricultural finance services are not restricted to Paragraph 2, Article 14 of Financial Merger Act.
According to Article 13 of Financial Merger Act, the standards and processing procedures for identifying assets regarding the dispute of credit departments of agriculture and fishery associations that are taken over by banks would be regulated and handled 6 months after the implementation of this Act by the central authorities and related departments.

During the existence of Financial Reconstruction Fund by the Executive Yuan, it should be used for transferring special funds to handle affairs of mismanaged credit departments.
According to Article 10 of Regulations For The Establishment and Management of Financial Reconstruction Fund by the Executive Yuan, the credit departments that are authorized under the management of Central Deposit Insurance Corporation would be handled by the central authorities or its authorized organizations 9 months after the implementation of this Act.

The implementation date of this Act shall be determined by the Executive Yuan.
The amended articles in this Act, except for those amended on May 30, 2006 that have taken effect since July 1, 2006, shall be implemented from the date of promulgation.