Child and Juvenile Welfare and Rights Protection Act Article 72
If there are facts sufficient to determine that the property rights and interests of a child or juvenile are at risk of infringement, the special municipality or county (city) competent authority may request the court to designate or change the social welfare competent authority or other appropriate person as guardian or specify the guardianship method for the management, use, enjoyment, or disposition of the child's or juvenile's property, and may designate or change a trustee to manage all or part of the property, or order the guardian to establish a trust for management on behalf of the child or juvenile.Before the ruling mentioned in the preceding paragraph becomes final, the special municipality or county (city) competent authority may temporarily keep the child's or juvenile's property. The regulations for property management and trusts mentioned in the first Paragraph shall be determined by the special municipality or county (city) competent authority.
中文原文 兒童及少年福利與權益保障法第72條
有事實足以認定兒童及少年之財產權益有遭受侵害之虞者，直轄市、縣（市）主管機關得請求法院就兒童及少年財產之管理、使用、收益或處分，指定或改定社政主管機關或其他適當之人任監護人或指定監護之方法，並得指定或改定受託人管理財產之全部或一部，或命監護人代理兒童及少年設立信託管理之。
前項裁定確定前，直轄市、縣（市）主管機關得代為保管兒童及少年之財產。
第一項之財產管理及信託規定，由直轄市、縣（市）主管機關定之。
前項裁定確定前，直轄市、縣（市）主管機關得代為保管兒童及少年之財產。
第一項之財產管理及信託規定，由直轄市、縣（市）主管機關定之。