Regulations Governing Securities Investment Trust Enterprises Article 9
Except for shareholders in conformance with the qualifications in Article 8 of the Standards Governing the Establishment of Securities Investment Trust Enterprises or the circumstances in Article 9, paragraph 2 of the same Standards, the total shares held by a SITE shareholder, related parties of the shareholder, and any other person under whose name the shareholder holds shares may not exceed 25 percent of the total outstanding shares of the SITE.The term "related party" in the preceding paragraph refers to any one of the following:1. In the case of a natural person, the person's spouse, a blood relative within the second degree of kinship, or any enterprise of which the person or the person's spouse is responsible person;2. In the case of a juristic person, a juristic person controlled from the same source or with which the juristic person has a relationship of mutual control.
中文原文 證券投資信託事業管理規則（931030訂定）第9條
證券投資信託事業之股東，除符合證券投資信託事業設置標準第八條資格條件或有同標準第九條第二項之情事者外，每一股東與其關係人及股東利用他人名義持有股份合計，不得超過該公司已發行股份總數百分之二十五。
前項所稱關係人，指下列情形之一：
一、股東為自然人者，指其配偶、二親等以內之血親及股東本人或配偶為負責人之企業。
二、股東為法人者，指受同一來源控制或具有相互控制關係之法人。
前項所稱關係人，指下列情形之一：
一、股東為自然人者，指其配偶、二親等以內之血親及股東本人或配偶為負責人之企業。
二、股東為法人者，指受同一來源控制或具有相互控制關係之法人。