Securities Investment Trust and Consulting Act Article 21
A securities investment trust fund publicly offered or privately placed by a securities investment trust enterprise, the private property of the securities investment trust enterprise, and the private property of the fund custodian shall be independently maintained. Creditors may not make any claim or exercise any other rights against the assets of the fund to satisfy liabilities incurred by the securities investment trust enterprise or the fund custodian of the fund with respect to their own private properties.The fund custodian shall establish and maintain a separate account for each securities investment trust fund in its custody in accordance with this Act, regulations authorized and adopted under this Act, and the securities investment trust contracts.
中文原文 證券投資信託及顧問法第21條
證券投資信託事業募集或私募之證券投資信託基金，與證券投資信託事業及基金保管機構之自有財產，應分別獨立。
證券投資信託事業及基金保管機構就其自有財產所負之債務，其債權人不得對於基金資產為任何請求或行使其他權利。
基金保管機構應依本法、本法授權訂定之命令及證券投資信託契約之規定，按基金帳戶別，獨立設帳保管證券投資信託基金。
證券投資信託事業及基金保管機構就其自有財產所負之債務，其債權人不得對於基金資產為任何請求或行使其他權利。
基金保管機構應依本法、本法授權訂定之命令及證券投資信託契約之規定，按基金帳戶別，獨立設帳保管證券投資信託基金。