Trust Enterprise Act Article 58-2
If a person commits an offense specified in this Act and fails to pay a fine of over fifty million New Taiwan Dollars (NT$50,000,000), the fine shall be commuted to labor for not more than two (2) years and the rate of commutation will be the ratio that the amount of the fine bears to the number of days in two (2) years; in the event of a failure to pay a fine of over one hundred million New Taiwan Dollars (NT$100,000,000), the fine shall commute to labor for not more than three (3) years, and the rate of commutation to be used will be the ratio that the amount of the fine bears to the number of days in three (3) years.
中文原文 信託業法第58-2條
犯本法之罪，所科罰金達新臺幣五千萬元以上而無力完納者，易服勞役期間為二年以下，其折算標準以罰金總額與二年之日數比例折算；所科罰金達新臺幣一億元以上而無力完納者，易服勞役期間為三年以下，其折算標準以罰金總額與三年之日數比例折算。