Trust Law Article 50
Upon the change of a trustee, the former trustee shall render a final financial statement and a report on the trust affairs administered and shall deliver both the statement and the report together with the trust property to the new trustee in concert with the beneficiary or trust supervisor.Upon the acknowledgement of the beneficiary or trust supervisor of the documents specified in the preceding paragraph, the former trustee shall be deemed to have been relieved from his duties towards the beneficiary in respect of the material facts described in the documents, unless the former trustee is liable for any improprieties committed.
中文原文 信託法第50條
受託人變更時，原受託人應就信託事務之處理作成結算書及報告書，連同信託財產會同受益人或信託監察人移交於新受託人。
前項文書經受益人或信託監察人承認時，原受託人就其記載事項，對受益人所負之責任視為解除。
但原受託人有不正當行為者，不在此限。
前項文書經受益人或信託監察人承認時，原受託人就其記載事項，對受益人所負之責任視為解除。
但原受託人有不正當行為者，不在此限。