Regulations Governing the Public Offering of Securities Investment Trust Funds by Securities Investment Trust Enterprises Article 24
A fund distributor may not subscribe under its own name to a securities investment trust fund on behalf of an investor except under the non-discretionary money trust method, or with the approval of the FSC.A fund distributor that conducts fund distribution business shall require the subscriber to transfer the subscription price directly to a segregated fund account set up by the fund custodian, except under the following circumstances.1. The fund distributor is subscribing to a securities investment trust fund under its own name on behalf of an investor.2. The fund distributor is making a subscription to a securities investment trust fund in the name of an investor, and handles the payment and receipt of funds in accordance with Article 38, paragraph 2 of the Regulations Governing Securities Firms.A fund distributor conducting fund distribution business under the preceding paragraph shall do so according to the SITCA Rules Governing the Public Offering, Issuance, and Sale of Securities Investment Trust Funds and Their Subscription or Redemption.
中文原文 證券投資信託事業募集證券投資信託基金處理準則第24條
基金銷售機構除依特定金錢信託方式或經本會核准者外，不得以自己名義為投資人申購證券投資信託基金。
基金銷售機構辦理基金銷售業務，除下列情形外，應要求申購人將申購價款直接匯撥至基金保管機構設立之基金專戶：
一、基金銷售機構以自己名義為投資人申購證券投資信託基金者。
二、基金銷售機構以投資人名義申購證券投資信託基金，依證券商管理規則第三十八條第二項規定辦理款項收付者。
基金銷售機構依前項辦理基金銷售業務者，應依照同業公會證券投資信託基金募集發行銷售及其申購或買回作業程序辦理。
基金銷售機構辦理基金銷售業務，除下列情形外，應要求申購人將申購價款直接匯撥至基金保管機構設立之基金專戶：
一、基金銷售機構以自己名義為投資人申購證券投資信託基金者。
二、基金銷售機構以投資人名義申購證券投資信託基金，依證券商管理規則第三十八條第二項規定辦理款項收付者。
基金銷售機構依前項辦理基金銷售業務者，應依照同業公會證券投資信託基金募集發行銷售及其申購或買回作業程序辦理。