“…The necking zone of the Eurasian continental margin offshore southwestern Taiwan comprises an east northeast trending extensional fault system [ Lee et al ., ; Lin et al ., ; Lin et al ., ; Ding et al ., ; Shi et al ., ; Tang and Zheng , ; Yang et al ., , ; Yeh et al ., ; McIntosh et al ., ] that can be traced from the margin in the Taiwan Strait across the Coastal Plain [ Chang , , ; Lin et al ., ; Yang et al ., ] and into the fold‐and‐thrust belt where some of its faults are being reactivated [ Suppe , ; Mouthereau et al ., , ; Mouthereau and Lacombe , ; Yang et al ., , ; Rodriguez‐Roa and Wiltschko , ; Alvarez‐Marron et al ., ; Camanni et al ., ]. In particular, the fault system along the upper part of the necking zone, the Yichu (or A), Meishan, and B faults (Figures and ), which also comprise the northern bounding faults of the Tainan Basin [ Yang et al ., ; Lee et al ., ; Lin et al ., ], are of particular importance.…”