Futures Trading Act Article 70

A futures commission merchant shall open an exclusive customer margin account in a banking institution designated by the Competent Authority and shall deposit its futures customers' margins or premiums into such exclusive account. The account shall be kept separate from the futures commission merchant's own assets.It is prohibited for any creditor of a futures commission merchant or designated institution referred to in the preceding paragraph to claim for attachment or exercise any other rights against the segregated customer margin account unless otherwise provided for in this Act.
中文原文 期貨交易法第70條
期貨商應於主管機關指定之機構開設客戶保證金專戶,存放期貨交易人之交易保證金或權利金,並與自有資產分離存放。
前項期貨商或指定機構之債權人,非依本法規定,不得對客戶保證金專戶之款項請求扣押或行使其他權利。

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