1.Promulgated by Ministry of Finance (Tai-tsai-pao No. 0900751320) in total of 14 articles on 2001.12.20
2.Amended on December 31, 2007
3.Amended on 10 Jun 2015 per Order Ref. Jin-Kuan-Bao-Tsai 10402503791 of the Financial Supervisory Commission
4.The full text of 15 articles amended and promulgated by Financial Supervisory Commission Order Jin-Guan-Bao-Cai-Zi 11204945761 on January 16, 2024;The regulations shall become effective on the date of promulgation except for Article 7 and 8 which shall become effective from January, 1, 2026