Regulations Governing Securities Investment Trust Funds Article 71
For domestically-invested funds managed by a SITE, the SITE shall pay the redemption price within five business days from the first business day following receipt of a beneficiary's redemption request.Following a beneficiary's request for redemption of certificates of beneficial interest, a SITE shall pay the redemption price within the time period prescribed in the preceding paragraph, and in addition carry out exchange of the certificates within seven days from the first business day following receipt of the request.When any of the following conditions apply with respect to a fund managed by a SITE, payment of the redemption price to a beneficiary requesting redemption will be carried out in accordance with the securities investment trust agreement:1. The fund is offered domestically for investment abroad.2. The fund is offered overseas for investment domestically.3. The fund is a passive ETF or active ETF.4. The fund is a fund of funds.5. The fund is a principal-guaranteed fund.6. Other conditions approved by the FSC.
中文原文 證券投資信託基金管理辦法（931030訂定）第71條
證券投資信託事業所經理投資國內之基金，應自受益人買回受益憑證請求到達之次一營業日起五個營業日內，給付買回價金。
受益人請求買回一部受益憑證者，證券投資信託事業除依前項規定之期限給付買回價金外，並應於受益人買回受益憑證之請求到達之次一營業日起七個營業日內，辦理受益憑證之換發。
證券投資信託事業所經理之基金有下列情形之一者，受益人請求買回受益憑證，其買回價金之給付依證券投資信託契約之規定辦理：
一、於國內募集投資國外之基金。
二、於國外募集投資國內之基金。
三、指數股票型基金及主動式交易所交易基金。
四、組合型基金。
五、保本型基金。
六、其他經本會核准者。
受益人請求買回一部受益憑證者，證券投資信託事業除依前項規定之期限給付買回價金外，並應於受益人買回受益憑證之請求到達之次一營業日起七個營業日內，辦理受益憑證之換發。
證券投資信託事業所經理之基金有下列情形之一者，受益人請求買回受益憑證，其買回價金之給付依證券投資信託契約之規定辦理：
一、於國內募集投資國外之基金。
二、於國外募集投資國內之基金。
三、指數股票型基金及主動式交易所交易基金。
四、組合型基金。
五、保本型基金。
六、其他經本會核准者。