Regulations Governing Securities Investment Trust Funds Article 32
"Index fund" refers to a fund in which all or a major portion of fund assets are invested in index component securities in order to track, simulate, or replicate the performance of the underlying index.The underlying index of the preceding paragraph shall meet the following conditions:1. The index shall have been produced by a party with professional ability and experience in producing indexes.2. The index shall be representative of its defined market.3. The index's component securities shall be liquid and a broad sampling.4. Index data shall be sufficiently disclosed and easily accessible.5. There may be no violation of other laws or regulations in connection with the index.
中文原文 證券投資信託基金管理辦法（931030訂定）第32條
指數型基金指將基金全部或主要部分資產投資於指數成分證券，以追蹤、模擬、複製標的指數表現。
前項標的指數，應符合下列條件：
一、指數編製者應具有編製指數之專業能力及經驗。
二、指數應對所界定之市場具有代表性。
三、指數成分證券應具備分散性及流通性。
四、指數資訊應充分揭露並易於取得。
五、無違反其他法令規定之情事。
前項標的指數，應符合下列條件：
一、指數編製者應具有編製指數之專業能力及經驗。
二、指數應對所界定之市場具有代表性。
三、指數成分證券應具備分散性及流通性。
四、指數資訊應充分揭露並易於取得。
五、無違反其他法令規定之情事。