信託業法

This Act is enacted to regulate trust business and protect the rights and interests of entrustors and beneficiaries.

Trust businesses must be organized as a company limited by shares, unless the competent authority has approved concurrent trust business.

信託業在進行特定事項前，必須先取得主管機關許可。

Trust businesses may not begin operating until the establishment procedure is completed and a business licence has been issued.

信託業設立分支機構時要檢具營業計畫，向主管機關申請許可和營業執照；分支機構遷移或裁撤也要申請主管機關核准。

If a trust business or its branch is being established, the rules of Banking Act Article 26 apply mutatis mutandis.

A bank must seek approval from the competent authority if it temporarily suspends or ends its concurrent trust business.

Trust businesses may carry out the listed trust business items.

信託業可以經營列出的附屬業務。

Trust companies must get approval for the business lines they may operate, and any change to those lines must also be approved. If the business involves foreign exchange, Central Bank consent is required. Certain qualifying trust businesses must also apply to run securities investment consulting business. Trust companies may not operate business that has not been approved.

信託業辦理信託業務時，應把營運範圍、受益權轉讓限制與風險揭露載入信託契約，並告知委託人。

Trust contracts must be made in writing and include specified information. Trust businesses must give periodic accounting reports to the settlor and beneficiary, and also to a trust supervisor if one is appointed by agreement.

This provision defines “trust business” as an institution approved by the competent authority to operate trust business under the Act.

信託業就應登記的信託財產，應依規定辦理信託登記；若信託財產是有價證券，符合分別管理並以信託財產名義表彰等條件時，得對抗第三人；若是股票或公司債券且已辦理信託過戶登記，視為已通知發行公司。

Trust companies may separately calculate voting rights for stock held in trust, and must exercise those voting rights according to the trust agreement.

信託業應設立信託財產評審委員會，並每三個月評審一次信託財產，且向董事會報告。

信託業處理信託事務時，必須盡善良管理人注意並負忠實義務；相關行為規範由信託業商業同業公會擬訂後報主管機關核定，主管機關並可訂定公告事項與公告方式。

Trust businesses must not make false, fraudulent, or otherwise misleading statements or conduct toward trustors or beneficiaries when carrying on trust business.

Trust businesses must have their operations and management handled by people with specialized knowledge or experience, and their directors and supervisors must meet a minimum proportion requirement. A person with decision-making power over trust assets may not also run other business operations.

信託業不得用信託財產去買、賣或讓售與自己或利害關係人相關的特定財產或有價證券，並須揭露相關交易情形。

信託業不得用信託財產辦理銀行法所定的授信業務，也不得用信託財產借款；但開發目的的土地信託，在符合契約約定並經全體受益人同意或受益人會議決議時，不在此限。

信託業原則上不得用信託財產進行特定自利或利害關係交易，但可依信託契約約定，或先告知受益人並取得書面同意後為之。

委託人可以依契約約定，委託信託業把其信託資金與其他委託人的信託資金一起管理與運用；相關管理辦法由主管機關訂定。

信託業募集共同信託基金前，須先擬具發行計畫並報主管機關核准；未經核准不得募集，且後續經營也要依核定計畫進行。

Banks may conduct trust business only with competent authority permission, and certain securities-related firms must apply for permission before conducting specific trust business items.

經主管機關核准的創新實驗，在核准期間和範圍內可以不適用本法規定；主管機關並應檢討本法及相關金融法規的妥適性。

共同信託基金受益證券應採記名式；受益人可以背書轉讓，但若未將受讓人姓名或名稱通知信託業，該轉讓不得對抗信託業。

信託業不得承諾擔保本金或最低收益率。

Trust businesses handling a money trust without a specified operating scope or method may only invest or place funds in the listed items, and the competent authority may set scope, methods, and limits when necessary.

信託業在特定信託業務或多數委託人、受益人的信託契約中，可以約定由受益人會議決議行使委託人及受益人的權利；相關召集、表決與會議規則也應寫入契約。

持有受益權百分之三以上的受益人，可以書面附理由，向信託業請求閱覽、抄錄或影印依信託法第31條編具的文書。信託業原則上不得拒絕，但有列舉例外時可拒絕。

Non-trust businesses must not handle the trust business described here, unless another law provides otherwise.

信託業 must 提存賠償準備金，並在取得營業執照後一個月內以現金或政府債券繳存中央銀行。

信託業因違法、違約或其他可歸責事由造成委託人或受益人損害時，應負責的董事及主管人員要與信託業連帶賠償。

信託業辦理集合管理運用之金錢信託時，應保持適當流動性；主管機關必要時可洽商中央銀行後訂定流動性資產範圍及比率；未達比率者，須於主管機關指定期限內調整。

信託業的會計處理原則，應由信託業同業公會報請主管機關核定。

信託業辦理公積提存時，適用銀行法第50條的規定。

信託業每半年應編製營業報告書與財務報告，並向主管機關申報；資產負債表還要依規定公告。

本法所稱主管機關是金融監督管理委員會。

信託業使用自有財產時，只能限於本條列出的用途，並受淨值比例上限限制。

信託業發生特定重大情事時，應在事實發生次日起二個營業日內向主管機關申報，並依規定公告。

信託業必須建立內部控制及稽核制度並設置稽核單位；主管機關也可檢查信託業、要求其提出資料與報告，並訂定相關實施辦法。

信託業在財務或營運嚴重惡化、無法清償債務或可能損害委託人／受益人利益時，主管機關可以命其把信託契約和信託財產移轉給指定的其他信託業。

If a trust business violates this Act or an order issued under it, the competent authority may correct it, order improvements within a deadline, and impose further measures.

未加入商業同業公會的信託業，不得營業。

主管機關負責訂定信託業商業同業公會業務管理規則。

主管機關得對信託業商業同業公會的理事、監事予以糾正，或命令該公會予以解任。

Violating Article 33 is punishable by imprisonment of 3 to 10 years and may also carry a fine; if the crime gain is at least NT$100 million, the imprisonment is 7 years or more and a higher optional fine may apply. If a法人 commits the offence, the responsible person is punished.

信託業負責人或職員，若為自己或他人不法利益或損害信託業利益而違背職務並造成損害，會受刑罰；金額達一定門檻時，刑度與罰金更重。

Using fraud, false data, or improper computer instructions to obtain another person’s property or unlawful property benefits is punishable when the criminal gain reaches TWD 100 million or more.

This provision reduces, exempts, or increases punishment for a person convicted under Articles 48, 48-1, or 48-2 depending on self-reporting, confession, return of criminal proceeds, and whether other offenders are identified.

信託業可向法院聲請撤銷特定無償或符合條件的有償行為，並可一併請求回復原狀；但部分情況有例外，且撤銷權有時效消滅限制。

第四十八條之一第一項及第四十八條之二第一項之罪，屬於洗錢防制法第三條第一項所定的重大犯罪，並適用洗錢防制法相關規定。

If conduct violates Article 23 or Article 29(1), the responsible person faces imprisonment of one to seven years, a fine up to NTD 10 million, or both.

本條定義「信託業負責人」是依公司法、其他法律或組織章程規定應負責的人。

If conduct violates Article 25(1) or Article 26(1), the responsible person may face up to 3 years’ imprisonment, detention, and/or a fine of up to NT$10 million.

信託業違反指定的信託財產管理規則時，行為負責人會被處刑，並可併科罰金。

違反第九條第二項或第三項規定者，其行為負責人可能被判處一年以下有期徒刑、拘役，或併科新臺幣三百萬元以下罰金。

If a responsible person violates the competent authority’s order and does not transfer the trust contract or trust property to another trust business designated by the authority, a fine of NT$1.8 million to NT$9 million applies.

If one of the listed violations occurs, a fine of NT$1.8 million to NT$9 million applies.

Violating Article 26, paragraph 2 results in an administrative fine.

違反列出的條文情形者，會被處新臺幣60萬元以上300萬元以下罰鍰。

Violating mandatory or prohibitory rules, or failing to do required acts under this Act or its authorized orders, can be fined NTD 600,000 to NTD 3,000,000 unless another punishment is specifically provided.

主管機關依職權裁決本法罰鍰；受罰人不服時可循訴願及行政訴訟救濟。逾期不繳的，會加收每日1%滯納金，滿30日仍未繳納的可移送強制執行，並可能被勒令停業。

犯罪所得原則上沒收；但若應發還被害人或得請求損害賠償之人，則先發還，不沒收。

If a fine under this law cannot be paid, it may be converted into substituted labor for up to 2 years or up to 3 years, depending on the fine amount.

Trust businesses that fail to correct within the deadline after being ordered to do so may be fined again, each time at the original fine amount.

Banks that were approved to have a trust department before this law takes effect must apply for a reissued business license within six months, and if their existing business does not comply, they must adjust it within three years.

主管機關負責訂定信託業負責人應具備的資格條件。

本法施行前依銀行法設立的信託投資公司，應在八十九年七月二十一日起五年內申請改制為其他銀行，或依本法申請改制為信託業；主管機關必要時可限制其在一定期間內停辦部分原銀行業務。

Before this law takes effect, political parties or other political groups that have invested in or operated a trust business must transfer or place in trust their shares or capital contributions within one year after the law takes effect.

The court may set up a specialized court or assign a specific person to handle criminal cases involving violations of this Act.

主管機關有權訂定本法施行細則。

This provision sets when the law and certain amended provisions take effect.

This provision defines who counts as a related person of a trust business.

本條定義「共同信託基金」，並規定以投資特定有價證券為目的、且符合一定條件的設立案件，應依證券投資信託及顧問法辦理。

Trust businesses must include “trust” in their names, unless they have competent-authority approval to also run trust business; non-trust businesses may not use trust-business names or misleadingly similar names; political parties and other political groups may not invest in or operate trust businesses.

Chapter 1: General Provisions.

Chapter 2: Establishment and Changes.

This is a chapter heading for “Business.”

Chapter heading: Supervision.

Chapter heading: “Guilds.”

This chapter covers penalties.

This chapter is labeled supplementary provisions.