The Banking Act of The Republic of China Article 100
The term "investment trust company" as used in this Act shall refer to a financial institution which, for a specific purpose and in the trustee’s capacity, accepts, manages and employs trust funds and operates trust properties or, in the investment intermediary’s capacity, engages in special-purpose investment relating to capital markets.The operations and administration of an investment trust company shall be governed by this Act; matters unregulated in this Act shall be governed by other relevant laws; their administration rules shall be as prescribed by the central competent authority.
中文原文 銀行法第100條
本法稱信託投資公司，謂以受託人之地位，按照特定目的，收受、經理及運用信託資金與經營信託財產，或以投資中間人之地位，從事與資本市場有關特定目的投資之金融機構。
信託投資公司之經營管理，依本法之規定；本法未規定者，適用其他有關法律之規定；其管理規則，由中央主管機關定之。
信託投資公司之經營管理，依本法之規定；本法未規定者，適用其他有關法律之規定；其管理規則，由中央主管機關定之。