Securities Investment Trust and Consulting Act Article 18
The Competent Authority shall prescribe regulations governing the methods by which securities investment trust enterprises manage securities investment trust funds in investment and trading, and the giving of instructions for custody, disposition, collection and payment, and other relevant matters.Assets held by a securities investment trust enterprise in the course of managing a securities investment trust fund shall be registered in the name of the fund account with the fund custodian. Provided, foreign securities and foreign securities-related products that are held may be registered in the manner stipulated in the agreement entered into between the fund custodian and the appointed foreign custodian.
中文原文 證券投資信託及顧問法第18條
證券投資信託事業運用證券投資信託基金從事投資或交易之方式與為指示保管、處分、收付及其他相關事項之辦法，由主管機關定之。
證券投資信託事業運用證券投資信託基金所持有之資產，應以基金保管機構之基金專戶名義登記。
但持有外國之有價證券及證券相關商品，得依基金保管機構與國外受託保管機構所訂契約辦理之。
證券投資信託事業運用證券投資信託基金所持有之資產，應以基金保管機構之基金專戶名義登記。
但持有外國之有價證券及證券相關商品，得依基金保管機構與國外受託保管機構所訂契約辦理之。