Standards for the Establishment of Trust Enterprises Article 6

The stocks of a trust company shall be in registered form.Among the promoters and shareholders of a trust companies, a same person or same concerned person respectively may not hold more than 25 percent of all issued shares of the trust company; provided, this restriction does not apply to a promoter or shareholder that is a financial holding company or that otherwise meets the qualification requirements set forth in Article 5 herein.As used in the preceding paragraph, the term "same person" means a same natural person or a same juristic person; if the promoter or shareholder is a natural person, the term "same concerned person" includes the person, his or her spouse, blood relatives within the second degree, and enterprises of which the person or his or her spouse is a responsible person; if the promoter or shareholder is a juristic person, the term "same concerned person" includes juristic persons controlled by the same entity or having a controlling relationship with each other. A third person who holds shares of the trust company on behalf of a same person or same concerned person in trust, by mandate or through other types of contract, agreement or authorization shall fall within the purview of a concerned person.
中文原文 信託業設立標準第6條
信託公司之股票應為記名式。
信託公司之發起人及股東,同一人或同一關係人持有同一信託公司之股份,分別不得超過其已發行股份總數百分之二十五。
但發起人及股東為金融控股公司或符合第五條資格條件者,不在此限。
前項所稱同一人,指同一自然人或同一法人;同一關係人之範圍,發起人及股東為自然人者,包括本人、配偶、二親等以內之血親,及以本人或配偶為負責人之企業;發起人及股東為法人者,包括受同一來源控制或具有相互控制關係之法人。
第三人為同一人或同一關係人以信託、委任或其他契約、協議、授權等方法持有股份者,應併計入同一關係人範圍。

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