Money Laundering Control Act Article 11
During the existence of fiduciary relationship, the trustee of a non-trust enterprise must obtain and hold sufficient, accurate and up-to-date information about the identity of the trust's settlor, trustee, beneficiary and any other natural person who ultimately effectively controls the trust, and hold other basic information on trust agents and trust service providers.The trustee in the preceding paragraph shall report the trust information in the preceding paragraph and proactively update the declaration information when the information changes.The trustee of a non-trust enterprise in paragraph 1 is limited to non-financial enterprises or persons or other legal persons designated by the non-trust enterprise. The agencies that accept reports are as follows:1. The non-financial enterprise or person designated as the trustee shall be the competent authority of each industry.2. If a legal person other than the one mentioned in the preceding paragraph serves as the trustee, the competent authority for the respective enterprise shall be the one responsible.The trustee shall retain the information in paragraph 1 for at least five years from the termination of fiduciary relationship.When the trustee in paragraph 1 uses trust property to establish business relationships or conduct temporary transactions of a certain amount with a financial institution, designated non-financial enterprise or person, he or she shall proactively disclose his or her position in the trust.The scope, method, and procedure of the declaration and updated declaration in paragraph 2, the scope of a certain amount in the preceding paragraph, the method of disclosure, and other matters that must be complied with, shall be determined by the Ministry of Justice in consultation with relevant agencies.Any enterprise or person that violates the provisions of paragraph 2, paragraph 4, paragraph 5 or regulations prescribed in the preceding paragraph regarding the scope, method, and procedure of the declaration and update of the declaration in paragraph 2 or the disclosure method in paragraph 5, shall be imposed by the authority accepting the declaration in paragraph 3 a fine of not less than NT$50,000 but not more than NT$5 million. The fine may be imposed each time the offense occurs.
中文原文 洗錢防制法第11條
非信託業之受託人於信託關係存續中，必須取得並持有足夠、正確與最新有關信託之委託人、受託人、受益人及任何其他最終有效控制信託之自然人之身分資訊，及持有其他信託代理人、信託服務業者基本資訊。
前項受託人應就前項信託資訊進行申報，並於資訊發生變更時，主動更新申報資訊。
第一項非信託業之受託人，以非信託業之指定之非金融事業或人員或其他法人為限，其受理申報之機關如下：
一、指定之非金融事業或人員擔任受託人者，為各該業別之主管機關。
二、前款以外之法人擔任受託人者，為各該目的事業主管機關。
受託人自信託關係終止時起，應保存第一項之資訊至少五年。
第一項受託人以信託財產於金融機構、指定之非金融事業或人員建立業務關係或進行達一定金額之臨時性交易時，應主動揭露其在信託中之地位。
第二項之申報、更新申報之範圍、方式、程序、前項一定金額之範圍、揭露方式及其他應遵行事項之辦法，由法務部會商相關機關定之。
違反第二項、第四項、第五項或前項所定辦法中有關第二項申報、更新申報之範圍、方式、程序或第五項揭露方式之規定者，由第三項受理申報機關處新臺幣五萬元以上五百萬元以下罰鍰，並得按次處罰。
前項受託人應就前項信託資訊進行申報，並於資訊發生變更時，主動更新申報資訊。
第一項非信託業之受託人，以非信託業之指定之非金融事業或人員或其他法人為限，其受理申報之機關如下：
一、指定之非金融事業或人員擔任受託人者，為各該業別之主管機關。
二、前款以外之法人擔任受託人者，為各該目的事業主管機關。
受託人自信託關係終止時起，應保存第一項之資訊至少五年。
第一項受託人以信託財產於金融機構、指定之非金融事業或人員建立業務關係或進行達一定金額之臨時性交易時，應主動揭露其在信託中之地位。
第二項之申報、更新申報之範圍、方式、程序、前項一定金額之範圍、揭露方式及其他應遵行事項之辦法，由法務部會商相關機關定之。
違反第二項、第四項、第五項或前項所定辦法中有關第二項申報、更新申報之範圍、方式、程序或第五項揭露方式之規定者，由第三項受理申報機關處新臺幣五萬元以上五百萬元以下罰鍰，並得按次處罰。