Personal Property Secured Transactions Act Article 32
Possession in trust means a transaction in which a trustor provides funds or credit to a trustee, and a claim is secured with ownership of the subject personal property originally placed in trust, while the trustee takes possession of and disposes the property under a trust receipt.
中文原文 動產擔保交易法第32條
稱信託占有者，謂信託人供給受託人資金或信用，並以原供信託之動產標的物所有權為債權之擔保，而受託人依信託收據占有處分標的物之交易。