Trust Law Article 24
A trustee shall administer a trust property independently of his own property and other trust properties. If the trust property is money, the money may be entered on the books independently.In respect of trust properties created by different trusts in the preceding paragraph, if a trust act does not require separate administration among trust properties appertaining to other trusts, such act shall prevail.If a trustee acquires any benefit in violation of the first paragraph, the settlor or beneficiary shall have the right to request the trustee to disgorge said benefit to the trust property. If the violation causes any damage to the trust property and even if occurrence of the damage is not imputable to the negligence of the trustee, the trustee shall still be liable for the damage unless the trustee can prove that the damage could not be avoided even if the trust property had been administered independently.The right to claim compensation under the preceding paragraph shall extinguish within two years from the time when the settlor or beneficiary becomes aware of the violation, or after five years from the time of occurrence of the event.
中文原文 信託法第24條
受託人應將信託財產與其自有財產及其他信託財產分別管理。
信託財產為金錢者，得以分別記帳方式為之。
前項不同信託之信託財產間，信託行為訂定得不必分別管理者，從其所定。
受託人違反第一項規定獲得利益者，委託人或受益人得請求將其利益歸於信託財產。
如因而致信託財產受損害者，受託人雖無過失，亦應負損害賠償責任；但受託人證明縱為分別管理，而仍不免發生損害者，不在此限。
前項請求權，自委託人或受益人知悉之日起，二年間不行使而消滅。
自事實發生時起，逾五年者，亦同。
信託財產為金錢者，得以分別記帳方式為之。
前項不同信託之信託財產間，信託行為訂定得不必分別管理者，從其所定。
受託人違反第一項規定獲得利益者，委託人或受益人得請求將其利益歸於信託財產。
如因而致信託財產受損害者，受託人雖無過失，亦應負損害賠償責任；但受託人證明縱為分別管理，而仍不免發生損害者，不在此限。
前項請求權，自委託人或受益人知悉之日起，二年間不行使而消滅。
自事實發生時起，逾五年者，亦同。