Financial Asset Securitization Act Article 18
Except for Residual Beneficiaries, the exercise or transfer of beneficial interests in a SPT shall be made against the Beneficiary Securities evidencing such beneficial interest.
中文原文 金融資產證券化條例第18條
除殘值受益人外，特殊目的信託受益權之行使及轉讓，應以表彰該受益權之受益證券為之。