Securities Investment Trust and Consulting Act Article 37
A beneficiary's right to claim the distribution of proceeds shall be extinguished by prescription if not exercised within five years from the distribution date of the proceeds. Any proceeds that are extinguished by prescription shall be incorporated into the securities investment trust fund.A beneficiary's right to claim payment of the price for the redemption of beneficiary certificate shall be extinguished by prescription if not exercised within 15 years from the expiration of the time limit for payment of the price.When exercising the rights referred to in the preceding three paragraphs before extinction by prescription has occurred under this article, a beneficiary may not claim default interest.
中文原文 證券投資信託及顧問法第37條
受益人之收益分配請求權，自收益發放日起五年間不行使而消滅，因時效消滅之收益併入該證券投資信託基金。
受益人買回受益憑證之價金給付請求權，自價金給付期限屆滿日起，十五年間不行使而消滅。
基金清算時，受益人之賸餘財產分配請求權，自分配日起，十五年間不行使而消滅。
受益人於本條所定消滅時效完成前行使前三項之權利時，不得請求加計遲延利息。
受益人買回受益憑證之價金給付請求權，自價金給付期限屆滿日起，十五年間不行使而消滅。
基金清算時，受益人之賸餘財產分配請求權，自分配日起，十五年間不行使而消滅。
受益人於本條所定消滅時效完成前行使前三項之權利時，不得請求加計遲延利息。