1. Promulgated by Ministry of Finance (90-tai-tsai-pao No. 0900751425) in total of 17 articles on 2001.12.20
　 Promulgated by Ministry of Finance (Tai-tsai-pao No. 0910750848) on 2002.7.16; the law comes into force on 2002.7.18.
2.Amended on January 31, 2008
3.Amended on March 30, 2009
4.Amended on November 26, 2014
5.Amended on 19 September 2019 per Order No. Jin-Guan-Bao-Cai-Zi- 10804949591 of the Financial Supervisory Commission