Securities Investment Trust and Consulting Act Article 27
The accounting year of a securities investment trust fund shall be from 1 January to 31 December each year unless otherwise stipulated in the securities investment trust contract or otherwise approved by the Competent Authority.
中文原文 證券投資信託及顧問法第27條
證券投資信託基金之會計年度，除證券投資信託契約另有約定或經主管機關核准者外，為每年一月一日起至十二月三十一日止。