Enforcement Rules Of The Financial Asset Securitization Act Article 23
The Supervisory Institution and the Originator or shareholder of the special purpose company shall not belong to the same affiliated enterprise.The same affiliated enterprise referred to in the preceding paragraph shall apply mutatis mutandis to the scope of the same affiliated enterprise as prescribed in Article 9, Paragraph 6 of the Act.
中文原文 金融資產證券化條例施行細則第23條
監督機構與特殊目的公司之發起人或股東，不得為同一關係企業。
前項同一關係企業，準用本條例第九條第六項所定同一關係企業之範圍。
前項同一關係企業，準用本條例第九條第六項所定同一關係企業之範圍。