Act on Property-Declaration by Public Servants Article 9
Regarding the trust as prescribed in Article 7, the trustor shall be the owner of properties to formulate and sign the trust contract and transfer the properties to trustees.Public servants shall, subject to the prescribed time limit for trust in Article 7 Paragraph 1, make property declarations to the competent property declaration agency with the trust contracts and documents concerning transfer of property of the public servants, their spouses, and their underage offspring in conjunction with the public-servant property declaration application form.When the trust contract is in effect, the trustor or legal representative intending to instruct the trustees to manage or dispose of the trusted properties shall only be permitted upon an advanced or simultaneous notification to the competent property declaration agency.The following matters shall be conjunctly stated in the trust contract as prescribed in Paragraph 1 herein:1. Matters prescribed in the preceding paragraph and the trustees shall expressly reject the instructions without being notified by the competent property declaration agency;2. Trustees shall not dispose of the trusted properties unless otherwise provided in the preceding paragraph concerning the instructions of the trustors or legal representatives, or considered necessary in terms of tax payment, administrative fees, and liquidation of debts derived from trusted properties.The property declaration agencies accepting the declarations after receiving the relevant documents concerning instructions of management and disposal of trusted properties as prescribed in Paragraph 3 herein shall compile the declaration materials and publish on the government gazettes for public access.The agencies accepting property declarations may inspect at all times on whether the trustees violate Paragraph 4 Subparagraph 2 herein through disposing of the trusted properties.
中文原文 公職人員財產申報法第9條
第七條之信託，應以財產所有人為委託人，訂定書面信託契約，並為財產權之信託移轉。
公職人員應於第七條第一項所定信託期限內，檢附本人、配偶及未成年子女之信託契約及財產信託移轉相關文件，併同公職人員財產申報表（含信託財產申報表），向該管受理申報機關提出。
信託契約期間，委託人或其法定代理人對信託財產之管理或處分欲為指示者，應事前或同時通知該管受理申報機關，始得為之。
第一項信託契約，應一併記載下列事項：
一、前項規定及受託人對於未經通知受理申報機關之指示，應予拒絕之意旨。
二、受託人除委託人或其法定代理人依前項規定為指示或為繳納稅捐、規費、清償信託財產債務認有必要者外，不得處分信託財產。
受理申報機關收受第三項信託財產管理處分之指示相關文件後，認符合本法規定者，應彙整列冊，刊登政府公報，並供人查閱。
受理申報機關得隨時查核受託人處分信託財產有無違反第四項第二款之規定。
公職人員應於第七條第一項所定信託期限內，檢附本人、配偶及未成年子女之信託契約及財產信託移轉相關文件，併同公職人員財產申報表（含信託財產申報表），向該管受理申報機關提出。
信託契約期間，委託人或其法定代理人對信託財產之管理或處分欲為指示者，應事前或同時通知該管受理申報機關，始得為之。
第一項信託契約，應一併記載下列事項：
一、前項規定及受託人對於未經通知受理申報機關之指示，應予拒絕之意旨。
二、受託人除委託人或其法定代理人依前項規定為指示或為繳納稅捐、規費、清償信託財產債務認有必要者外，不得處分信託財產。
受理申報機關收受第三項信託財產管理處分之指示相關文件後，認符合本法規定者，應彙整列冊，刊登政府公報，並供人查閱。
受理申報機關得隨時查核受託人處分信託財產有無違反第四項第二款之規定。