Standards Governing the Establishment of Securities Investment Trust Enterprises Article 4
No director, supervisor, or a shareholder holding 5 percent or more of the total issued shares of a SITE may concurrently serve as a promoter of another SITE.No person who has a relationship of affiliated enterprise as defined in Chapter VI-I of the Company Act with respect to a director, supervisor, or shareholder holding 5 percent or more of the total issued shares, of a SITE may serve as a promoter of another SITE.The calculation of the shareholding of a shareholder holding 5 percent or more of the total number of issued shares under the preceding two paragraphs shall include shares held by the shareholder's spouse and minor children and shares held through nominees.
中文原文 證券投資信託事業設置標準第4條
證券投資信託事業之董事、監察人或持有已發行股份總數百分之五以上之股東，不得兼為其他證券投資信託事業之發起人。
與證券投資信託事業之董事、監察人或持有已發行股份總數百分之五以上之股東，具有公司法第六章之一所定關係企業之關係者，不得擔任其他證券投資信託事業之發起人。
前二項持有已發行股份總數百分之五以上之股東，其股份之計算，包括其配偶、未成年子女及利用他人名義持有者。
與證券投資信託事業之董事、監察人或持有已發行股份總數百分之五以上之股東，具有公司法第六章之一所定關係企業之關係者，不得擔任其他證券投資信託事業之發起人。
前二項持有已發行股份總數百分之五以上之股東，其股份之計算，包括其配偶、未成年子女及利用他人名義持有者。