Financial Asset Securitization Act Article 6
When the Originator entrusts the Assets to the Trustee or transfers the Assets to the SPC in accordance with this Act, the transfer of rights shall not be held valid against the debtor unless the debtor has been notified of such transfer or a certificate evidencing the announcement described in paragraph 1 of the preceding Article has been mailed to the debtor, except for the following circumstances:1. the Originator is appointed or entrusted by the Trustee or the SPC as the Servicer to collect the rights from the debtor and such appointment or entrustment has been announced pursuant to paragraph 1 of the preceding Article; or2. the Originator and the debtor have entered into a contract under which it can use other means to replace the notification or mailing of the certificate of announcement as required under paragraph 1 of the preceding Article.When the Originator entrusts the Assets to the Trustee or transfers the Assets to the SPC, the Originator and the debtor may agree to other means in the contract to replace the acceptance as required under Article 301 of the Civil Code.The form and content of the certificate of announcement as described in paragraph 1 shall be prescribed by the competent authority.
中文原文 金融資產證券化條例第6條
創始機構依本條例之規定，將資產信託與受託機構或讓與特殊目的公司時，債權之讓與，除有下列情形外，非通知債務人或向債務人寄發已為前條第一項所定公告之證明書，對於債務人不生效力：
一、創始機構仍受受託機構或特殊目的公司委任或信託擔任服務機構，向債務人收取債權，並已依前條第一項規定為公告者。
二、創始機構與債務人於契約中約定得以其他方式，取代通知或寄發前條第一項所定公告之證明書者。
創始機構將資產信託與受託機構或讓與特殊目的公司時，民法第三百零一條所定之承認，創始機構與債務人得於契約中約定以其他方式代之。
第一項所定公告證明書之格式及內容，由主管機關定之。
一、創始機構仍受受託機構或特殊目的公司委任或信託擔任服務機構，向債務人收取債權，並已依前條第一項規定為公告者。
二、創始機構與債務人於契約中約定得以其他方式，取代通知或寄發前條第一項所定公告之證明書者。
創始機構將資產信託與受託機構或讓與特殊目的公司時，民法第三百零一條所定之承認，創始機構與債務人得於契約中約定以其他方式代之。
第一項所定公告證明書之格式及內容，由主管機關定之。