Regulations Governing Securities Investment Trust Enterprises Article 15
A SITE may not itself keep custody of securities investment trust funds, but shall place the funds in the custody of a trust fund custodial institution.A trust enterprise concurrently operating securities investment trust business may keep custody of a securities investment trust fund under any of the following conditions:1. The fund is a privately placed securities investment trust fund.2. For each publicly offered securities investment trust fund, the enterprise has a trust supervisor who is also capable of fulfilling the duties pertinent to trust fund custodial institutions set out in the Trust and Consulting Act and laws and regulations adopted pursuant to that Act, as well as the duties set out in Article 62, paragraph 3 of the Regulations Governing Securities Investment Trust Funds.Where subparagraph 2 of the preceding paragraph applies, then prior to application for or notification of the public offering of a securities investment trust fund, the enterprise shall draft concrete plans, to be submitted for FSC approval, covering the method of selection of the trust supervisor and the execution by the trust supervisor of duties commensurate with those of a trust fund custodial institution.The provisions of Article 22 of the Trust and Consulting Act and Article 59 of the Regulations Governing Securities Investment Trust Funds shall apply mutatis mutandis to the trust supervisor referred to in paragraph 2, subparagraph 2 above.
中文原文 證券投資信託事業管理規則（931030訂定）第15條
證券投資信託事業應將證券投資信託基金交由基金保管機構保管，不得自行保管。
信託業兼營證券投資信託業務，符合下列規定之一者，得自行保管證券投資信託基金：
一、私募之證券投資信託基金。
二、募集之每一證券投資信託基金設有信託監察人，且能踐行本法及本法授權訂定之法令有關基金保管機構之相關義務及證券投資信託基金管理辦法第六十二條第三項之義務。
前項第二款應於申請或申報募集證券投資信託基金案件前，擬具信託監察人之選任方法及其踐行相當於基金保管機構義務之具體計畫，報經本會核准。
本法第二十二條及證券投資信託基金管理辦法第五十九條之規定，於第二項第二款信託監察人準用之。
信託業兼營證券投資信託業務，符合下列規定之一者，得自行保管證券投資信託基金：
一、私募之證券投資信託基金。
二、募集之每一證券投資信託基金設有信託監察人，且能踐行本法及本法授權訂定之法令有關基金保管機構之相關義務及證券投資信託基金管理辦法第六十二條第三項之義務。
前項第二款應於申請或申報募集證券投資信託基金案件前，擬具信託監察人之選任方法及其踐行相當於基金保管機構義務之具體計畫，報經本會核准。
本法第二十二條及證券投資信託基金管理辦法第五十九條之規定，於第二項第二款信託監察人準用之。