Value-added and Non-value-added Business Tax Act Article 3-1
The transfer or disposition of trust property between trust parties as follows shall not be deemed as a sale of goods regulated in the preceding article:1. Between settler and trustee, due to the establishment of the trust.2. Between the former trustee and new trustee, due to a new appointment of trustee during the term of the trust relationship.3. Between settler and trustee, due to the unsuccessful creation, nullification, revocation, or cancellation of a trust act, or the termination of trust relations.
中文原文 加值型及非加值型營業稅法第3-1條
信託財產於左列各款信託關係人間移轉或為其他處分者，不適用前條有關視為銷售之規定：
一、因信託行為成立，委託人與受託人間。
二、信託關係存續中受託人變更時，原受託人與新受託人間。
三、因信託行為不成立、無效、解除、撤銷或信託關係消滅時，委託人與受託人間。
一、因信託行為成立，委託人與受託人間。
二、信託關係存續中受託人變更時，原受託人與新受託人間。
三、因信託行為不成立、無效、解除、撤銷或信託關係消滅時，委託人與受託人間。