To facilitate extension of specialized credit, the Central Competent Authority may approve the establishment of a Bank(s) for a Special Business Purpose or designate an existing Bank(s) to perform such functions.

The term, "specialized credit", as used in the preceding article shall be classified in the following categories:
1.Industrial credits;
2.Agricultural credits;
3.Export-import credits;
4.Credits for medium and small sized enterprises;
5.Real estate credits; and
6.Local credits.

The scope of business of a Bank for a Special Business Purposes shall be as prescribed by the Competent Authority in accordance with Article 3 of this Act, taking into consideration the principal functions of such Bank for a Special Business Purpose and the requirements for economic development.
Unless otherwise prescribed by law or the Competent Authority's regulations, Article 73 through Article 76 shall apply to Banks for a Special Business Purpose.

Unless otherwise prescribed by the Competent Authority, a Bank for a Special Business Purpose the principal function of which is to extend medium-term and long-term loans may issue Bank Debentures in accordance with Article 72-1 of this Act.
The funds acquired by a Bank for a Special Business Purpose, from the issuance of Bank Debentures in accordance with the preceding Paragraph, shall be utilized exclusively for investment in specialized enterprises and for extending medium-term and long-term loans.

A Bank for a Special Business Purpose which purpose is to extend credit for industrial purposes is classified as an Industrial Bank.
The principal functions of an Industrial Bank shall be to extend medium-term and long-term credit to industrial, mining, transportation and other public utilities enterprises.
An Industrial Bank may invest in the manufactory industry; the scope of manufacturing business in which investments may be made shall be prescribed by the Competent Authority.
An Industrial Bank may accept deposits; provided, that such business shall be limited to customers which are companies in which the Bank invests or to which the Bank extends credit, insurance enterprises established in accordance with applicable law, foundations and the Government.
The establishment criteria, credit extensions, securities investment, enterprise investments, deposit taking and the scope of, limits on and administration rules for issuance of Bank Debentures by an industrial bank shall be as prescribed by the Competent Authority.

If an Industrial Bank directly invests in manufacturing businesses in the following circumstances, such Bank shall obtain the approval of more than three-quarters of its directors present at a Board meeting at which two-thirds of the directors are present; and its total investment amount shall not exceed five percent (5%) of the Bank's net worth as of the end of the preceding fiscal year:
1.The invested business is the Bank's major shareholder, responsible person(s) or an affiliate of such shareholder or person;
2.The invested business is the Bank's shareholder, the Bank's responsible person or a partnership or sole proprietorship managed by a related person of such shareholder person or responsible person;
3.The major shareholder or responsible person of the Bank and their related persons jointly or severally hold more than ten percent (10%) of the total amount of issued shares or paid-in capital of the invested business; or
4.The Bank's major shareholder, responsible person(s) and/or their related persons are directors, supervisors or managers of the invested business except in cases where they act as directors, supervisors or managers due to the Bank's investment relationship with such business.
The term, "affiliate", as used in Subparagraph 1 of the preceding Paragraph shall have the meaning set out in Articles 369-1 through 369-3, Articles 369-9 and 369-11 of the Company Law.
The term, "related persons", as used in Subparagraphs 2 through 4 of Paragraph 1, shall include the spouse, blood relatives within three degree and marriage relatives within two degree of the Bank's major shareholder(s) and the Bank's responsible person.

A Bank for a Special Business Purpose which purpose is to extend credit for agricultural purposes is classified as an Agricultural Bank.
The principal functions of an Agricultural Bank shall be to improve the financial situation in rural areas and to extend credit necessary for production to agricultural, forestry, fishing, animal husbandry and related enterprises.

In order to strengthen the availability and efficiency of agricultural credit, an Agricultural Bank may absorb funds in rural areas through the assistance of farmers' associations and use such funds to extend agricultural credit and to provide banking services related to farmers' livelihood.

A Bank for a Special Business Purpose which purpose is to extend credit to export-import enterprises is classified as an Export-Import Bank.
The principal functions of an Export-Import Bank shall be to extend medium-term and long-term credit with a view to expanding overseas markets, and to facilitating the import of equipment and raw materials needed domestically by industrial enterprises.

To facilitate the supply of important raw materials needed domestically by industrial enterprises, an Export-Import Bank, with the approval of the Central Competent Authority, may extend credit to enterprises for investment in obtaining important raw materials in foreign countries.

A Bank for a Special Business Purpose which purpose is to extend credit to medium and small sized enterprises is classified as a Medium and Small Sized Enterprise Bank.
The principal functions of a Medium and Small Sized Enterprise Bank shall be to extend medium-and long-term credit to medium and small sized enterprises in order to assist them in improving their productive equipment and financial structure and strengthening their management and operations.
The scope of business of a Medium and Small Sized Enterprise Bank shall be as prescribed by the central competent authority in charge of economic affairs and submitted to the Executive Yuan for approval.

A Bank for a Special Business Purpose which purpose is to extend credit to real estate enterprises is classified as a Real Estate Credit Bank.
The principal functions of a Real Estate Credit Bank shall be to extend medium-and long-term credit for the purposes of land development, city improvement, urban development, road construction, tourist facilities and housing construction projects.

A Bank for a Special Business Purpose which purpose is to extend credit in local areas is classified as a Citizens' Bank.
The principal functions of a Citizens' Bank shall be to extend medium-and long-term credit for the purposes of assisting in area development and in meeting the needs of local residents.

Citizens' Banks shall be operated by district. In principle, there shall be only one such Bank in each district.
The total amount of loans extended by a Citizens' Bank to any one customer shall not exceed a prescribed amount.
Districts where Citizens' Banks may be established and the amount of loans to be extended to any one customer shall be as prescribed by the Central Competent Authority.