Regulations Governing Securities Investment Trust Enterprises Article 6

No SITE director or supervisor, nor any shareholder holding five percent or more of the SITE's total outstanding shares, may concurrently hold five percent or more of the outstanding shares of another SITE.No entity that is an affiliated enterprise (as defined in Chapter 6-1 of the Company Act) of a director, supervisor, or SITE shareholder holding five percent or more of the SITE's total outstanding shares may act as a director, supervisor, or shareholder holding five percent or more of the total outstanding shares of another SITE.Where merger results in non-compliance with the preceding two paragraphs, compliance shall be effected within 1 year from the date of merger.Shares held by the shareholder's spouse or minor children or held under others' names shall be included in calculation of the shareholdings of five percent or more of outstanding shares under paragraphs 1 and 2 above.
中文原文 證券投資信託事業管理規則(931030訂定)第6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持有已發行股份總數百分之五以上之股東。
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董事、監察人或持有已發行股份總數百分之五以上之股東。
因合併致違反前二項規定者,應自合併之日起一年內,調整至符合規定。
第一項及第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。

English translation for reference only; the Chinese text prevails. Not legal advice.