Trust Law Article 66

Upon the termination of a trust relation, the trust relation shall be considered to be in force and effect until the trustee has devolved the trust property upon the right holders provided in the preceding article, and the person upon whom the rights are devolved shall be deemed the beneficiary.
中文原文 信託法第66條
信託關係消滅時,於受託人移轉信託財產於前條歸屬權利人前,信託關係視為存續,以歸屬權利人視為受益人。

English translation for reference only; the Chinese text prevails. Not legal advice.