Trust Enterprise Act Article 48-3

An offender of Articles 48, 48-1 or 48-2 who turns himself in after committing the crime and voluntarily submits any or all of the criminal gains shall have a lighter or discharge of punishment imposed, and if another principal offender or a joint offender is discovered, the punishment shall be remitted.An offender of Articles 48, 48-1 or 48-2 who confesses during the investigation and voluntarily submits any or all of the criminal gains shall have a reduced punishment imposed, and if another principal offender or a joint offender is discovered, the punishment shall be reduced to one-half of the original penalty.If the proceeds of the crime of any valuables or property interests acquired by an offender of Articles 48, 48-1 or 48-2 has exceeded the maximum fine, the penalty may be increased up to the amount of such proceeds of the crime of any valuables or property interests; the punishment shall be increased for another one-half of the original penalty if the stability of the financial market is harmed thereof.
中文原文 信託業法第48-3條
犯第四十八條、第四十八條之一或第四十八條之二之罪,於犯罪後自首,如自動繳交全部犯罪所得者,減輕或免除其刑;並因而查獲其他正犯或共犯者,免除其刑。
犯第四十八條、第四十八條之一或第四十八條之二之罪,在偵查中自白,如自動繳交全部犯罪所得者,減輕其刑;並因而查獲其他正犯或共犯者,減輕其刑至二分之一。
犯第四十八條、第四十八條之一或第四十八條之二之罪,其因犯罪獲取之財物或財產上利益超過罰金最高額時,得於犯罪獲取之財物或財產上利益之範圍內加重罰金;如損及金融市場穩定者,加重其刑至二分之一。

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