第十五條：

為本法案的目的

1. 「美國法律」一詞，包括美國任何法規、規則、章程、法令、命令、美國及其政治分支機構的司法程序法；

2. 「臺灣」一詞將視情況需要，包括臺灣及澎湖列島，這些島上的人民、公司及根據適用於這些島嶼的法律而設立或組成的其他團體及機構，1979年1月1日以前美國承認為中華民國的臺灣治理當局，以及任何接替的治理當局（包括政治分支機構、機構等）。
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Sec. 3314. Definitions
For purposes of this chapter -

• (1) the term ''laws of the United States'' includes any statute, rule, regulation, ordinance, order, or judicial rule of decision of the United States or any political subdivision thereof; and
• (2) the term ''Taiwan'' includes, as the context may require, the islands of Taiwan and the Pescadores, the people on those islands, corporations and other entities and associations created or organized under the laws applied on those islands, and the governing authorities on Taiwan recognized by the United States as the Republic of China prior to January 1, 1979, and any successor governing authorities (including political subdivisions, agencies, and instrumentalities thereof
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