Regulations Governing Book-Entry Operations for Centrally Deposited Securities Article 30-7

The records of trust relations on the CSDE's participant account book or on the participant's customer account book or passbook shall be deemed as "other documents evidencing the rights thereof" under Article 4, paragraph 2 of the Trust Act or Article 20, paragraph 2 of the Trust Enterprise Act.
中文原文 有價證券集中保管帳簿劃撥作業辦法第30-7條
保管事業之參加人帳簿或參加人之客戶帳簿或存摺有關信託關係之記載,視為信託法第四條第二項或信託業法第二十條第二項所定其他表彰權利之文件。

English translation for reference only; the Chinese text prevails. Not legal advice.