Regulations Governing Securities Investment Trust Funds Article 64
The beneficiary rights of a trust shall be equally divided according to the total number of beneficiary units. The number of beneficiary units represented by each beneficiary certificate shall be as stated on the beneficiary certificate.A beneficiary may exercise the rights associated with a beneficiary certificate in accordance with the terms and conditions stated on the certificate itself and based on the number of beneficiary units held. The same beneficiary rights shall inhere in any further issues from the fund.
中文原文 證券投資信託基金管理辦法（931030訂定）第64條
基金之受益權，按受益權單位總數，平均分割，每一受益憑證之受益權單位數，依受益憑證之記載。
受益人對於受益憑證之權利，依其受益憑證所載內容，按受益權之單位數行使之。
基金追加發行之受益權，亦享有相同權利。
受益人對於受益憑證之權利，依其受益憑證所載內容，按受益權之單位數行使之。
基金追加發行之受益權，亦享有相同權利。