Trust Enterprise Act Article 32-2
A beneficiary who/which holds 3% or above of beneficial rights may, with written reasons, request to a trust enterprise that engages in the management and the employment of collective investment trust funds, raise collective trust funds to read, copy or photostat documents which were edited pursuant to Article 31 of the Trust Law.The trust enterprise shall not reject the request mentioned in the preceding paragraph if any of the following circumstances occurs:1.The request is not made for the purpose of ensuring the rights of a beneficiary.2.The request obstructs the execution of a trust activity or impairs mutual interest of beneficiaries.3.A person who makes the request engages in a business or operates an enterprise which is competitive to a trust business.4.A person who/which makes the request is to notify the third party of the information that is to be read, copied or photocopied by the person making the request, or within two years before the said request is made, has a record of notifying the third party the information that was read, copied or photocopied by the person making the said request.
中文原文 信託業法第32-2條
信託業辦理信託資金集合管理及運用，或募集共同信託基金，持有受益權百分之三以上之受益人，得以書面附具理由，向信託業請求閱覽、抄錄或影印其依信託法第三十一條規定編具之文書。
前項請求，除有下列情事之一者外，信託業不得拒絕：
一、非為確保受益人之權利。
二、有礙信託事務之執行，或妨害受益人之共同利益。
三、請求人從事或經營之事業與信託業務具有競爭關係。
四、請求人係為將閱覽、抄錄或影印之資料告知第三人，或於請求前二年內有將其閱覽、抄錄或影印之資料告知第三人之紀錄。
前項請求，除有下列情事之一者外，信託業不得拒絕：
一、非為確保受益人之權利。
二、有礙信託事務之執行，或妨害受益人之共同利益。
三、請求人從事或經營之事業與信託業務具有競爭關係。
四、請求人係為將閱覽、抄錄或影印之資料告知第三人，或於請求前二年內有將其閱覽、抄錄或影印之資料告知第三人之紀錄。