Trust Enterprise Act Article 25
A trust enterprise cannot use trust property to conduct the following transactions:1.Purchase securities or notes issued or underwritten by the trust enterprise or its related party;2.Purchase properties of the trust enterprise or its related party;3.Sales of trust property to the trust enterprise or its related party;4.Other interested transactions regulated by the Competent Authority.The term that a trust company is not entitled to the right to utilize the trust property and is specified in a trust agreement shall not be restricted by the preceding paragraph. A trust enterprise shall fully notify the trustor of transaction circumstances as regards the trust property with itself, or transaction circumstances with respect to the trust property between it and the related party. If a beneficiary is identified, the trust enterprise shall also notify the beneficiary of the said information.paragraph 1 does not apply to bonds issued by the government.
中文原文 信託業法第25條
信託業不得以信託財產為下列行為：
一、購買本身或其利害關係人發行或承銷之有價證券或票券。
二、購買本身或其利害關係人之財產。
三、讓售與本身或其利害關係人。
四、其他經主管機關規定之利害關係交易行為。
信託契約約定信託業對信託財產不具運用決定權者，不受前項規定之限制；信託業應就信託財產與信託業本身或利害關係人交易之情形，充分告知委託人，如受益人已確定者，並應告知受益人。
政府發行之債券，不受第一項規定之限制。
一、購買本身或其利害關係人發行或承銷之有價證券或票券。
二、購買本身或其利害關係人之財產。
三、讓售與本身或其利害關係人。
四、其他經主管機關規定之利害關係交易行為。
信託契約約定信託業對信託財產不具運用決定權者，不受前項規定之限制；信託業應就信託財產與信託業本身或利害關係人交易之情形，充分告知委託人，如受益人已確定者，並應告知受益人。
政府發行之債券，不受第一項規定之限制。