Securities Investment Trust and Consulting Act Article 22
An institution to which any of the following circumstances applies may not serve as a fund custodian:1.It has been subject to a disposition by the Competent Authority under Article 115, and the disposition period has not yet expired.2.It has not yet obtained a credit rating of a certain grade or higher from a credit rating institution approved or recognized by the Competent Authority.An institution to which any of the following circumstances applies may not serve as a fund custodian of a securities investment trust enterprise, except with the approval of the Competent Authority:1.Its investment in the securities investment trust enterprise reaches a certain percentage of the total issued shares of the enterprise.2.It serves as a director or supervisor of the securities investment trust enterprise, or any of its directors or supervisors serves as a director, supervisor or managerial officer of the securities investment trust enterprise.3.A certain percentage of its total issued shares is held by the securities investment trust enterprise.4.The securities investment trust enterprise or its representative serves as a director or supervisor of the institution.5.It serves as a certifying institution of the securities investment trust fund.6.The institution and the securities investment trust enterprise are subsidiaries of the same financial holding company or are affiliated enterprises.7.Other institutions that the Competent Authority specifies as inappropriate to serve as a fund custodian.Where a director or supervisor is a juristic person, the provisions of subparagraph 2 shall apply mutatis mutandis to its representative or person appointed to exercise its duties on its behalf.The "certain percentage" in subparagraphs 1 and 3 of paragraph 2 shall be prescribed by the Competent Authority.The term "subsidiary" in subparagraph 6 of paragraph 2 means a subsidiary as defined in Article 4 of the Financial Holding Company Act.
中文原文 證券投資信託及顧問法第22條
有下列情形之一者，不得擔任基金保管機構：
一、經主管機關依第一百十五條規定處分，處分期限尚未屆滿。
二、未達經主管機關核准或認可之信用評等機構一定等級以上評等。
有下列情形之一，除經主管機關核准外，不得擔任各該證券投資信託事業之基金保管機構：
一、投資於證券投資信託事業已發行股份總數達一定比率股份。
二、擔任證券投資信託事業董事或監察人；或其董事、監察人擔任證券投資信託事業董事、監察人或經理人。
三、證券投資信託事業持有其已發行股份總數達一定比率股份。
四、由證券投資信託事業或其代表人擔任董事或監察人。
五、擔任證券投資信託基金之簽證機構。
六、與證券投資信託事業屬於同一金融控股公司之子公司，或互為關係企業。
七、其他經主管機關規定不適合擔任基金保管機構。
董事、監察人為法人者，其代表或指定代表行使職務者，準用前項第二款規定。
第二項第一款及第三款之一定比率，由主管機關定之。
第二項第六款所稱子公司，指金融控股公司法第四條所稱之子公司。
一、經主管機關依第一百十五條規定處分，處分期限尚未屆滿。
二、未達經主管機關核准或認可之信用評等機構一定等級以上評等。
有下列情形之一，除經主管機關核准外，不得擔任各該證券投資信託事業之基金保管機構：
一、投資於證券投資信託事業已發行股份總數達一定比率股份。
二、擔任證券投資信託事業董事或監察人；或其董事、監察人擔任證券投資信託事業董事、監察人或經理人。
三、證券投資信託事業持有其已發行股份總數達一定比率股份。
四、由證券投資信託事業或其代表人擔任董事或監察人。
五、擔任證券投資信託基金之簽證機構。
六、與證券投資信託事業屬於同一金融控股公司之子公司，或互為關係企業。
七、其他經主管機關規定不適合擔任基金保管機構。
董事、監察人為法人者，其代表或指定代表行使職務者，準用前項第二款規定。
第二項第一款及第三款之一定比率，由主管機關定之。
第二項第六款所稱子公司，指金融控股公司法第四條所稱之子公司。