Regulations Governing Securities Investment Trust Funds Article 54-1
When a SITE makes a private placement of an index fund as defined in Article 32 and invests in securities to achieve conformity with the index's composition, it need not be subject to the restrictions of paragraph 1, subparagraph 5 of the preceding article.
中文原文 證券投資信託基金管理辦法（931030訂定）第54-1條
證券投資信託事業私募第三十二條之指數型基金，為符合指數組成內容而投資有價證券，得不受前條第一項第五款之限制。