Trust Law Article 26
A trustee who appoints a third party to administer trust affairs on his behalf in accordance with the proviso of the preceding article shall be liable only for the appointment and supervision of the performance of the duties delegated to the third party.In case of a situation under the proviso of the preceding article, the third party shall have the same responsibility with the trustee in the administration of the trust affairs.
中文原文 信託法第26條
受託人依前條但書規定，使第三人代為處理信託事務者，僅就第三人之選任與監督其職務之執行負其責任。
前條但書情形，該第三人負與受託人處理信託事務同一之責任。
前條但書情形，該第三人負與受託人處理信託事務同一之責任。