Securities Investment Trust and Consulting Act Article 46
Securities investment trust enterprises may conduct mergers of securities investment trust funds; regulations governing the conditions, procedures, or other applicable matters for mergers thereof shall be prescribed by the Competent Authority.
中文原文 證券投資信託及顧問法第46條
證券投資信託事業得為證券投資信託基金之合併；其合併之條件、程序及其他相關事項之辦法，由主管機關定之。