Trust Enterprise Act Article 35

If a trust enterprise violates acts, ordinances or trust agreements, or, if, for other reasons for which the trust enterprise is responsible, trustors or beneficiaries suffer losses, the trust enterprise's responsible director, officer-in-charge and the trust enterprise itself shall be jointly and severally liable to compensate for the damages incurred.The aforesaid liability imposed on the responsible director or officer-in-charge shall terminate if no lawsuit has been brought against such person within two years after the date they resign from the trust enterprise.
中文原文 信託業法第35條
信託業違反法令或信託契約,或因其他可歸責於信託業之事由,致委託人或受益人受有損害者,其應負責之董事及主管人員應與信託業連帶負損害賠償之責。
前項連帶責任,自各應負責之董事及主管人員卸職之日起二年內,不行使該項請求權而消滅。

English translation for reference only; the Chinese text prevails. Not legal advice.