Clauses of the Real Estate Securitization Act Article 49
The retrieve made by the Trustee in accordance with the trust contract or sales of Beneficial Securities issued or delivered pursuant to this Act shall be exempted from the securities transaction tax.
中文原文 不動產證券化條例第49條
依本條例規定發行或交付之受益證券，其買賣或經受託機構依信託契約之約定收回者，免徵證券交易稅。