Regulations of the Land Registration Article 126
The registration of trust shall be jointly applied, after the inheritors have carried out the registration of inheritance, by the trustor and the trustee if the trust is created by a testament. The registration of trust shall be jointly applied, after the completion of the registration of the executor of the testament and inheritance, by the executor of the testament and the trustee if the executor of the testament is specifically appointed by the testament.The conditions of the preceding paragraph, the administrator of inheritance shall, still, apply jointly with the trustee, for the registration of trust, after the completion of the registration of the administrator of inheritance, even if it is not clear whether there is any inheritor.
中文原文 土地登記規則第126條
信託以遺囑為之者，信託登記應由繼承人辦理繼承登記後，會同受託人申請之；如遺囑另指定遺囑執行人時，應於辦畢遺囑執行人及繼承登記後，由遺囑執行人會同受託人申請之。
前項情形，於繼承人有無不明時，仍應於辦畢遺產管理人登記後，由遺產管理人會同受託人申請之。
前項情形，於繼承人有無不明時，仍應於辦畢遺產管理人登記後，由遺產管理人會同受託人申請之。