Enforcement Rules of The Real Estate Securitization Act Article 13
The trustee, Trust Supervisor, or the Trustor of a real estateinvestment trust plan or a real estate asset trust shall not functionas a certification agency for the Beneficial Securities issued inaccordance with the real estate investment trust plan or the real estateasset trust plan.The lead underwriter shall not function as the certification agency forthe same series of Beneficial Securities issued in accordance with thereal estate investment trust plan or real estate asset trust plan.Securities concurrently issued in the same series in accordance withthe real estate investment trust plan or real estate asset trust planshall be certified by the same agency.
中文原文 不動產證券化條例施行細則第13條
受託機構、信託監察人、不動產資產信託之委託人，不得擔任不動產投資信託計畫或不動產資產信託計畫所發行受益證券之簽證機構。
主辦證券承銷商不得擔任當次不動產投資信託計畫或不動產資產信託計畫所發行受益證券之簽證機構。
依不動產投資信託計畫或不動產資產信託計畫同次發行之證券，應委託同一機構簽證。
主辦證券承銷商不得擔任當次不動產投資信託計畫或不動產資產信託計畫所發行受益證券之簽證機構。
依不動產投資信託計畫或不動產資產信託計畫同次發行之證券，應委託同一機構簽證。