Regulations Governing the Administration of Shareholder Services of Public Companies Article 28
Where a shareholder processes the transfer of stock certificates on his own behalf for a trust in respect of stock pursuant to Article 4, paragraph 2 of the Trust Act, the procedures shall be as follows:1. The settlor and the trustee shall complete the transfer application and sign or chop the backside of the certificate; where the trustee withdraws the stock from a centralized securities depository enterprise, documents showing that the withdrawal has been made from such enterprise shall be attached, and the trustee shall further place its signature or chop on the space allotted on the transfer application and on the stock certificate for the chop of the transferee.2. Attach the trust deed, and related documents of the tax authority, and upon confirmation by the company, the stamp "trust property" and a date stamp shall be stamped on the roster of shareholders and on the backside of the stock certificate.3. Where the trustee has been changed, an application for change shall be made by attaching the reason for the change.4. Where the trust deed specifies that the beneficiary of the whole or any part of the trust interest is the settlor and, during the term of the trust relationship, such beneficiary is changed to a person other than the settlor, relevant supporting documents from the tax authorities shall be attached.5. When the trust relationship has been terminated, and by law the trust property belongs to the settlor, documents showing that the trust relationship has terminated shall be attached, and upon confirmation by the company, the application to cancel the trust registration shall be made; where by law the trust property belongs to a person other than the settlor, related documents issued by the tax authority shall be attached, and upon confirmation by the company, the application to cancel the trust registration shall be made, and the stamp "registration of termination of trust" and a date stamp shall be stamped on the shareholders register and on the backside of the stock certificate.6. Where the stock certificate is under the custody of a centralized securities depository enterprise, the indication of the trust relationship and matters to be recorded shall be governed by the Regulations Governing Book-Entry Operations for Centrally Deposited Securities.
中文原文 公開發行股票公司股務處理準則第28條
依信託法第四條第二項規定之股票信託，自行辦理過戶者，依下列規定辦理：
一、委託人及受託人應填具過戶申請書及於股票背面簽名或蓋章；受託人自證券集中保管事業領回者，應檢附自該事業領回之證明文件，並由受託人於過戶申請書及股票背面受讓人欄簽名或蓋章。
二、檢附信託契約或遺囑，以及稅務機關有關證明文件，經公司核對相符後，於股東名簿及股票背面分別載明「信託財產」及加註日期。
三、受託人變更者，並應檢附變更事由相關文件辦理名義變更。
四、信託契約明定信託利益之全部或一部之受益人為委託人，於信託關係存續中，變更為非委託人時，應檢附稅務機關有關證明文件。
五、信託關係消滅時，信託財產依法歸屬委託人者，應檢附足資證明信託關係消滅之文件，經公司核對相符後，辦理塗銷信託登記；信託財產歸屬非委託人者，並應加附稅務機關有關證明文件，經公司核對相符後，辦理塗銷信託登記且於股東名簿及股票背面載明日期並加蓋「信託歸屬登記」章。
六、以證券集中保管事業保管之股票為信託標的者，其信託之表示及記載事項，應依有價證券集中保管帳簿劃撥作業辦法規定辦理。
一、委託人及受託人應填具過戶申請書及於股票背面簽名或蓋章；受託人自證券集中保管事業領回者，應檢附自該事業領回之證明文件，並由受託人於過戶申請書及股票背面受讓人欄簽名或蓋章。
二、檢附信託契約或遺囑，以及稅務機關有關證明文件，經公司核對相符後，於股東名簿及股票背面分別載明「信託財產」及加註日期。
三、受託人變更者，並應檢附變更事由相關文件辦理名義變更。
四、信託契約明定信託利益之全部或一部之受益人為委託人，於信託關係存續中，變更為非委託人時，應檢附稅務機關有關證明文件。
五、信託關係消滅時，信託財產依法歸屬委託人者，應檢附足資證明信託關係消滅之文件，經公司核對相符後，辦理塗銷信託登記；信託財產歸屬非委託人者，並應加附稅務機關有關證明文件，經公司核對相符後，辦理塗銷信託登記且於股東名簿及股票背面載明日期並加蓋「信託歸屬登記」章。
六、以證券集中保管事業保管之股票為信託標的者，其信託之表示及記載事項，應依有價證券集中保管帳簿劃撥作業辦法規定辦理。