Mortuary Service Administration Act Article 52
The scope of application of the fees for the management of the trust industry delivered in accordance with Paragraph 1 of the preceding Article shall be limited to the following paragraphs:1.Cash and bank deposits2.Government bonds and bonds issued by the central bank and international financial organizations approved by the Financial Supervisory Commission3.The attached repurchased transactions with the preceding subparagraph as the subject4.Financial bonds, corporate bonds and short-term bills that have had their credit ratings assured by the central competent authority for approval to be above a certain level and benefit securities or asset base of securities issued in accordance with the Financial Asset Securitization Act and the Real Estate Securitization Act.5.Common trust funds in money market and trust invested by fund money market securities6.Bond funds7.Other trust funds or securities investment trust funds other than those in the preceding two subparagraph8.The scope of foreign securities established in accordance with paragraph 2, Article 18-1 of the Trust Business Act by the trust industry with the trusted property9.The cost of land, construction, and related facilities for approved funeral homes and crematoriums.The total investment of what is mentioned in subparagraph 7 to 9 in the preceding paragraph shall not exceed 30% of the current value of the trust property. The total investment value of what is mentioned in subparagraph 9 shall not exceed 25% of the current value of the trust property.Funeral home or crematorium identification, management and other line binding matters mentioned in subparagraph 9, paragraph 1 shall be prescribed by the central competent authority.
中文原文 殯葬管理條例第52條
依前條第一項規定交付信託業管理之費用，其運用範圍以下列各款為限：
一、現金及銀行存款。
二、政府債券、經中央銀行及行政院金融監督管理委員會核准之國際金融組織來臺發行之債券。
三、以前款為標的之附買回交易。
四、經中央主管機關認定之一定等級以上信用評等之金融債券、公司債、短期票券、依金融資產證券化條例及不動產證券化條例發行之受益證券或資產基礎證券。
五、貨幣市場共同信託基金、貨幣市場證券投資信託基金。
六、債券型基金。
七、前二款以外之其他共同信託基金或證券投資信託基金。
八、依信託業法第十八條之一第二項所定信託業運用信託財產於外國有價證券之範圍。
九、經核准設置之殯儀館、火化場需用之土地、營建及相關設施費用。
前項第七款至第九款合計之投資總額不得逾投資時信託財產價值之百分之三十；第九款之投資總額不得逾投資時信託財產當時價值之百分之二十五。
第一項第九款殯儀館或火化場設置所需費用之認定、管理及其他應行遵行事項之辦法，由中央主管機關定之。
一、現金及銀行存款。
二、政府債券、經中央銀行及行政院金融監督管理委員會核准之國際金融組織來臺發行之債券。
三、以前款為標的之附買回交易。
四、經中央主管機關認定之一定等級以上信用評等之金融債券、公司債、短期票券、依金融資產證券化條例及不動產證券化條例發行之受益證券或資產基礎證券。
五、貨幣市場共同信託基金、貨幣市場證券投資信託基金。
六、債券型基金。
七、前二款以外之其他共同信託基金或證券投資信託基金。
八、依信託業法第十八條之一第二項所定信託業運用信託財產於外國有價證券之範圍。
九、經核准設置之殯儀館、火化場需用之土地、營建及相關設施費用。
前項第七款至第九款合計之投資總額不得逾投資時信託財產價值之百分之三十；第九款之投資總額不得逾投資時信託財產當時價值之百分之二十五。
第一項第九款殯儀館或火化場設置所需費用之認定、管理及其他應行遵行事項之辦法，由中央主管機關定之。