Trust Law Article 31
A trustee shall prepare and maintain separate books of account for each of the trusts being administered to record the condition of each trust.In addition to the trust inventory which must be kept upon accepting the administration of a trust, a trustee shall at least once a year prepare a trust property inventory and a statement of receipts and payments, then deliver them to the settlor and the beneficiary.
中文原文 信託法第31條
受託人就各信託，應分別造具帳簿，載明各信託事務處理之狀況。
受託人除應於接受信託時作成信託財產目錄外，每年至少定期一次作成信託財產目錄，並編製收支計算表，送交委託人及受益人。
受託人除應於接受信託時作成信託財產目錄外，每年至少定期一次作成信託財產目錄，並編製收支計算表，送交委託人及受益人。