Securities Investment Trust and Consulting Act Article 31
Any profit from investment income of the securities investment trust fund that shall be distributed according to the stipulations of the securities investment trust contract shall be distributed within six months from the close of the accounting year unless otherwise approved by the Competent Authority, and the distribution date shall be specified in the securities investment trust contract.
中文原文 證券投資信託及顧問法第31條
證券投資信託基金投資所得依證券投資信託契約之約定應分配收益，除經主管機關核准者外，應於會計年度終了後六個月內分配之，並應於證券投資信託契約內明定分配日期。