1.Promulgated by Ministry of Finance (90-tai-tsai-pao No. 0900751413) in total of 6 articles on 2001.12.20; the law comes into force on 2003.7.9.
2.Amended on December 28, 2007
3.Articles 5 and 9 amended on November 2, 2011; Enforce from January 1, 2012.
4.Amended on 18 May 2015 per Order Ref. Jin-Kuan-Bao-Tsai 10402503001 of the Financial Supervisory Commission
5.Amendment to Article 5, 6, 9 and 10 promulgated per Order No. Jin-Guan-Bao-Cai-Zi 10804960001 dated Dec 4, 2019; Enforce from April 1, 2020.
6.Amended on 30 September 2021 per Order No. Jin-Guan-Bao-Cai-Zi 11004937871 of the Financial Supervisory Commission.
7.Article 2, 4, and 10 are amended, and 2-1 is added by the Financial Supervision Commission order Jin-Guan-Bao-Cai-Zi 11204924051 on August 4, 2023; The regulations shall become effective on the date of promulgation except for Article 2, 2-1, and 4 which shall become effective from December 31, 2023