Regulations Governing Book-Entry Operations for Centrally Deposited Securities Article 30-8
When securities held in centralized custody are made the object of a trust, and when trust gains therefrom are distributed or the trust relationship is declared unviable, invalidated, voided, rescinded, revoked, amended, or terminated, the participant on the trustee's part shall, annexing relevant certifications, notify the CSDE to transfer the securities from the "participant's self-owned securities sub-account" or "sub-account of the customer" on the participant account book to the "sub-account of the customer" or the "participant's self-owned securities sub-account" on the participant account book of the beneficiary, settlor, or entity designated by the trustee or by the competent authority in charge of the trust industry. The participant on the part of the beneficiary, settlor, or entity designated by the trustee or by the competent authority in charge of the trust industry shall also make necessary records on the customer s account books.
中文原文 有價證券集中保管帳簿劃撥作業辦法第30-8條
集中保管之有價證券為信託標的時，於信託收益分配或信託關係不成立、無效、解除、撤銷、變更或終止時，應由受託人之參加人檢附相關證明文件通知保管事業自其參加人帳簿自有或客戶所有部分，撥入受益人、委託人、其他受託人或信託目的事業主管機關指定者之參加人帳簿自有或客戶所有部分；受益人、委託人、其他受託人或信託目的事業主管機關指定者之參加人並應於其客戶帳簿為必要之記載。