Trust Law Article 71
To promote public interests, a legal entity may by adopting resolution issue a public declaration to hold itself out as the settlor and trustee and may also invite the general public to act as one of the settlors. Public declaration of the trust under the preceding paragraph shall be subject to the approval of the industry's regulatory authority.The rights and obligations arising out of the trust relation under the first paragraph shall be determined according to the resolution of the particular legal entity and the contents of the declaration issued thereby.
中文原文 信託法第71條
法人為增進公共利益，得經決議對外宣言自為委託人及受託人，並邀公眾加入為委託人。
前項信託於對公眾宣言前，應經目的事業主管機關許可。
第一項信託關係所生之權利義務，依該法人之決議及宣言內容定之。
前項信託於對公眾宣言前，應經目的事業主管機關許可。
第一項信託關係所生之權利義務，依該法人之決議及宣言內容定之。