1.Promulgated by Ministry of Finance (86-Tai-Tsai-Pao-Zi No. 862402642) and Ministry of Communications (86-Chiao-Lu-Fa-Zi No. 8698) in total of 17 articles onDecember 31, 1997.
2.Full text of 12 articles were amended and promulgated pursuant to Order No. Jin-Guan-Bao-IV-Zi -09400091511 of the Financial Supervisory Commission, Executive Yuan, and Order No. Chiao-Lu-Zi- 09400850371 of the Ministry of Transportation and Communications, dated 8 September 2005; for the enforcement from the date of promulgation.
3.Article 9 was amended and promulgated and Article 4-1 was added pursuant to Order No. Jin-Guan-Bao-Tse-Zi-09902566701 of the Financial Supervisory Commissionand, Executive Yuan, and Order No. Chiao-Lu-Zi- 0990010230 of the Ministry of Transportation and Communications dated 8 November 2010.
4.Articles 2 and 3 amended and promulgated pursuant to Order No. Jin-Guan-Bao-Chan-Zi -10302527291 of the Financial Supervisory Commission, and Order No. Jiao-Lu-Zi-10300313271 of the Ministry of Transportation and Communications dated 6 November 2014.
5.Article 6 amended and promulgated pursuant to Order No. Jin-Guan-Bao-Chan-10502523251 of the Financial Supervisory Commission, and Order No. Jiao-Lu-10500163411 of the Ministry of Transportation and Communications dated 15 June 2016.
6.Article 4 amended and promulgated pursuant to Order No. Jin-Guan-Bao-Chan-Zi-11004520061 of the Financial Supervisory Commission, and Order No. Jiao-Lu-Zi-11000149061 of the Ministry of Transportation and Communications dated 24 June 2021.
7.Articles amended and promulgated pursuant to Order No. Jin-Guan-Bao-Chan-Zi-11104520191 of the Financial Supervisory Commission, and Order No. Jiao-Lu-Zi-11100343651 of the Ministry of Transportation and Communications dated 25 November 2022.