Regulations Governing Securities Investment Trust Funds Article 70
Where the securities investment trust agreement stipulates that a beneficiary may request redemption of certificates of beneficial interest, the beneficiary may request redemption in writing or in another manner as stipulated; the SITE may neither refuse redemption nor delay payment of the redemption price, provided that under any of the following circumstances, and with FSC approval, these restrictions shall not apply:1. Trading has ceased on the TWSE, GTSM, or currency markets for reasons other than a weekend or regular holiday.2. Normal communications have been interrupted.3. Restrictions have been placed on exchange transactions.4. Other exceptional circumstances making it impossible to receive a redemption request or pay the redemption price.The redemption price of certificates of beneficial interest may be specified in the securities investment trust contract, and shall be calculated based on the net asset value of the fund on the date of receipt of a redemption request by the SITE or its appointed agent, or the next business day, provided that when the redemption price payable exceeds the assets maintained according to the ratio set by Article 18, calculation of the redemption price may be otherwise stipulated in the securities investment trust agreement.Redemption procedures for passive ETFs and active ETFs may be carried out as stipulated in the securities investment trust agreement without regard for the restrictions of the preceding two paragraphs.
中文原文 證券投資信託基金管理辦法（931030訂定）第70條
證券投資信託契約載有受益人得請求買回受益憑證之約定者，受益人得以書面或其他約定方式請求證券投資信託事業買回受益憑證，證券投資信託事業不得拒絕；對買回價金之給付不得遲延。
但有下列情事之一，並經本會核准者，不在此限：
一、證券交易所、證券櫃檯買賣中心或外匯市場非因例假日而停止交易。
二、通常使用之通信中斷。
三、因匯兌交易受限制。
四、有無從收受買回請求或給付買回價金之其他特殊情事。
受益憑證之買回價格，得以證券投資信託契約明定，以買回請求到達證券投資信託事業或其代理機構之當日或次一營業日之基金淨資產價值核算之。
但應給付受益人之買回價金，超過第十八條所定比率應保持之資產者，其買回價格之核算，得另以證券投資信託契約訂定之。
指數股票型基金及主動式交易所交易基金之買回程序，得依證券投資信託契約之規定辦理，不受前二項規定限制。
但有下列情事之一，並經本會核准者，不在此限：
一、證券交易所、證券櫃檯買賣中心或外匯市場非因例假日而停止交易。
二、通常使用之通信中斷。
三、因匯兌交易受限制。
四、有無從收受買回請求或給付買回價金之其他特殊情事。
受益憑證之買回價格，得以證券投資信託契約明定，以買回請求到達證券投資信託事業或其代理機構之當日或次一營業日之基金淨資產價值核算之。
但應給付受益人之買回價金，超過第十八條所定比率應保持之資產者，其買回價格之核算，得另以證券投資信託契約訂定之。
指數股票型基金及主動式交易所交易基金之買回程序，得依證券投資信託契約之規定辦理，不受前二項規定限制。