Enforcement Rules of The Real Estate Securitization Act Article 2
The alterations of the real estate investment trust plan and the realestate asset trust plan, which has no significant influence on therights and interests of the beneficiaries, as described under theprovisos of Article 9, Paragraph 2 and Article 32, Paragraph 2 of theAct refers to the following situations:1. the shortening of the duration of the real estate investment trustfunds or the real estate asset trust contract after the real estateinvestment trust contract or the real estate asset trust contractis terminated and the cash from the disposition of the trustproperty is allocated;2. alterations are made by a written consent of the entirebeneficiaries in accordance with the entry in the real estateinvestment trust plan or a real estate asset trust plan;3. amendments or supplements as agreed by the contracting parties ofthe real estate investment trust contract or the real estate assettrust contract, where they involve alterations to the requisiteitems to be included in the real estate investment trust plan orthe real estate asset trust plan. However, the amendments orsupplements are limited to those for which an attorney-at-lawissued legal opinions to determine that they corrected obviousmistakes in the original agreement, clarified ambiguity in theoriginal agreement, or made supplements that did not contradictother agreements, and declared that there were no major influenceon the beneficiaries; or4. other events as determined by the competent authority.When an alteration of a real estate investment trust plan or a realestate asset trust plan has no significant influence on the rights andinterests of the beneficiaries, the Trustee shall inform thebeneficiaries or make an announcement of such plan pursuant to Article41 of the Trust Enterprise Law.
中文原文 不動產證券化條例施行細則第2條
本條例第九條第二項但書及第三十二條第二項但書所稱不動產投資信託計畫及不動產資產信託計畫之變更對受益人之權益無重大影響者，指有下列情事之一：
一、不動產投資信託契約或不動產資產信託契約終止處分信託財產所得現金分配後，不動產投資信託基金或不動產資產信託契約存續期間之縮短。
二、依不動產投資信託計畫或不動產資產信託計畫之記載，取得受益人全體書面同意所為之變更。
三、不動產投資信託契約或不動產資產信託契約訂定當事人同意之修正或補充事項，其內容涉及不動產投資信託計畫或不動產資產信託計畫應記載事項之變更。
但以其修正或補充事項，係經律師出具法律意見書認定係更正原有約定之明顯錯誤、澄清原有約定疑義或為不牴觸其他約定所為之補充，並聲明對受益人無重大影響者為限。
四、其他經主管機關認定之情事。
不動產投資信託計畫或不動產資產信託計畫之變更，對受益人之權益無重大影響者，受託機構應將變更後之不動產投資信託計畫或不動產資產信託計畫，通知受益人或依信託業法第四十一條所定方式公告。
一、不動產投資信託契約或不動產資產信託契約終止處分信託財產所得現金分配後，不動產投資信託基金或不動產資產信託契約存續期間之縮短。
二、依不動產投資信託計畫或不動產資產信託計畫之記載，取得受益人全體書面同意所為之變更。
三、不動產投資信託契約或不動產資產信託契約訂定當事人同意之修正或補充事項，其內容涉及不動產投資信託計畫或不動產資產信託計畫應記載事項之變更。
但以其修正或補充事項，係經律師出具法律意見書認定係更正原有約定之明顯錯誤、澄清原有約定疑義或為不牴觸其他約定所為之補充，並聲明對受益人無重大影響者為限。
四、其他經主管機關認定之情事。
不動產投資信託計畫或不動產資產信託計畫之變更，對受益人之權益無重大影響者，受託機構應將變更後之不動產投資信託計畫或不動產資產信託計畫，通知受益人或依信託業法第四十一條所定方式公告。