Regulations Governing Securities Investment Trust Funds Article 68
Certificates of beneficial interest are freely transferable except where otherwise prohibited by law or regulation.The transfer of a beneficiary certificate is accomplished through endorsement and delivery by the original beneficiary, who shall inscribe the full name or title of the transferee on the certificate.Where the name or title and the domicile or residence of the transferee referred to in the preceding paragraph is not listed in the SITE's register of beneficiaries, parties to the transfer shall have no recourse against the SITE.Transfer of a beneficiary certificate by the book-entry or registration method shall take place in accordance with the Regulations Governing Book-Entry Operations for Centrally Deposited Securities.
中文原文 證券投資信託基金管理辦法（931030訂定）第68條
受益憑證，除法律另有規定者外，得自由轉讓之。
受益憑證之轉讓，由受益人以背書交付，並將受讓人姓名或名稱記載於受益憑證。
前項轉讓，非將受讓人姓名或名稱、住所或居所記載於證券投資信託事業之受益人名簿，不得對抗該事業。
受益憑證之轉讓以帳簿劃撥或登錄方式為之者，應依有價證券集中保管帳簿劃撥作業辦法規定辦理。
受益憑證之轉讓，由受益人以背書交付，並將受讓人姓名或名稱記載於受益憑證。
前項轉讓，非將受讓人姓名或名稱、住所或居所記載於證券投資信託事業之受益人名簿，不得對抗該事業。
受益憑證之轉讓以帳簿劃撥或登錄方式為之者，應依有價證券集中保管帳簿劃撥作業辦法規定辦理。