Enforcement Rules of the Trust Enterprise Act Article 3
Trust assets shall be indicated in name as trust assets of a trust enterprise. However, where trust assets are allocated in foreign investment instruments, the stipulations of the contract between the trust enterprise and the foreign custodian institution may be followed.
中文原文 信託業法施行細則第3條
信託財產，應以信託業之信託財產名義表彰之。
但信託財產運用於國外之投資標的時，得依信託業與國外受託保管機構所訂契約之約定辦理。
但信託財產運用於國外之投資標的時，得依信託業與國外受託保管機構所訂契約之約定辦理。