Legislative History
1. Full text of 41 articles enacted and promulgated per 17 July 2002 Presidential Order No. ROC-President-I-Yi-09100142260
Issued per 31 October 2002 Executive Yuan Order No. Yuan-Taiwan-Finance-0910054773, for enforcement from 1 January 2003
2. Articles 2, 3, 21, 26, 28, 29, 31, 35, and 37 amended and promulgated and Articles 10-1, 25-1, 25-2, and 28-1 added per 20 May 2009 Presidential Order No. ROC-President-I-Yi-09800121971
For enforcement from 1 August 2009 per 27 July 2009 Executive Yuan Order No. Yuan-Taiwan-Finance-0980044212
3. Article 3 amended and promulgated per 4 February 2015 Presidential Order No. ROC-President-I-Yi-10400012441
For enforcement from 1 April 2015 per 19 March 2015 Executive Yuan Order No. Yuan-Taiwan-Finance-1040013918C
4. Articles 10-1, 19, and 26 amended and Articles 10-2 and 40-1 added per 10 June 2020 Presidential Order No. ROC-President-I-Jing-10900064271
For enforcement from 1 August 2020 per 7 July 2020 Executive Yuan Order No. Yuan-Taiwan-Finance-1090021932