財政部民國111年11月11日台財稅字第11100689030號

依據「境外資金匯回管理運用及課稅條例」第5條規定，訂定個人或營利事業申請變更受理銀行與外匯存款專戶之相關作業規定

MINISTRY OF FINANCE Order is hereby given, for the stipulation pursuant to Article 5 of \"The Management, Utilization, and Taxation of Repatriated Offshore Funds Act\", which stipulates relevant rules for an individual or a profit-seeking enterprise applying for changing the account-handling bank and the segregated foreign exchange deposit account