Trust Enterprise Act Article 48-2
Whoever, with the intent of taking possession for that individual or any third party, causes the trust enterprise to deliver any valuable of the trust enterprise or any third party by fraud or produces any record of acquisition or loss, or change of property right by entering false information or wrongful direction into a computer or relevant equipment of the trust enterprise, will be punished to a fixed-term imprisonment of not less than 3 years and not more than 10 years, plus an applicable fine of not less than NT$10,000,000 and not more than NT$200,000,000 if the valuables or property interests acquired from such criminal conduct has exceeded NT$100,000,000.A person who, by the means specified in the preceding paragraphs, procures an illegal benefit for himself or for a third person shall be subject to the same punishment.Commencement of the acts described in the preceding two paragraphs without completion thereof shall be [equally] punishable.
中文原文 信託業法第48-2條
意圖為自己或第三人不法之所有，以詐術使信託業將信託業或第三人之財物交付，或以不正方法將虛偽資料或不正指令輸入信託業電腦或其相關設備，製作財產權之得喪、變更紀錄而取得他人財產，其因犯罪獲取之財物或財產上利益達新臺幣一億元以上者，處三年以上十年以下有期徒刑，得併科新臺幣一千萬元以上二億元以下罰金。
以前項方法得財產上不法之利益或使第三人得之者，亦同。
前二項之未遂犯罰之。
以前項方法得財產上不法之利益或使第三人得之者，亦同。
前二項之未遂犯罰之。