Securities Investment Trust and Consulting Act Article 53
Where a securities investment trust enterprise or securities investment consulting enterprise operates discretionary investment businesses on a mandate basis, the customer shall place the assets in the discretionary investment custody of the custodian or transfer them to the custodian by a trust.A trust enterprise that concurrently operates discretionary investment businesses may keep the trust property in its own custody; if it keeps the trust property in its own custody it shall appoint dedicated personnel to handle the custodial matters.A securities investment trust enterprise or securities investment consulting enterprise may not keep discretionary investment assets in its own custody except under the circumstances provided in the preceding paragraph.If a customer of a discretionary investment business is a trust enterprise or another enterprise approved by the Competent Authority, the customer may keep the discretionary investment assets in its own custody.
中文原文 證券投資信託及顧問法第53條
證券投資信託事業或證券投資顧問事業以委任方式經營全權委託投資業務，應由客戶將資產全權委託保管機構保管或信託移轉予保管機構。
信託業兼營全權委託投資業務者，得自行保管信託財產；其自行保管者，應指定專責人員辦理。
證券投資信託事業或證券投資顧問事業，除前項情形外，不得保管受託投資資產。
全權委託投資業務之客戶為信託業或其他經主管機關核准之事業，得由客戶自行保管委託投資資產。
信託業兼營全權委託投資業務者，得自行保管信託財產；其自行保管者，應指定專責人員辦理。
證券投資信託事業或證券投資顧問事業，除前項情形外，不得保管受託投資資產。
全權委託投資業務之客戶為信託業或其他經主管機關核准之事業，得由客戶自行保管委託投資資產。