Trust Enterprise Act Article 8
The term, "collective trust funds", as used in this Act shall mean the trust funds raised by a trust enterprise from an unspecific majority of people for specific investment purposes by means of issuance of beneficiary certificates or book entry and operated by the trust enterprise for the benefit of these unspecific majority of people.As regards collective trust funds set up for purposes of investment in securities as defined by Article 6 of the Securities Exchange Act, if the establishment of collective trust funds meets certain requirements, it shall be processed pursuant to relevant provisions of the Securities Investment Trust and Consulting Act.
中文原文 信託業法第8條
本法稱共同信託基金，指信託業就一定之投資標的，以發行受益證券或記帳方式向不特定多數人募集，並為該不特定多數人之利益而運用之信託資金。
設立共同信託基金以投資證券交易法第六條之有價證券為目的，其符合一定條件者，應依證券投資信託及顧問法有關規定辦理。
設立共同信託基金以投資證券交易法第六條之有價證券為目的，其符合一定條件者，應依證券投資信託及顧問法有關規定辦理。