The Banking Act of The Republic of China Article 107
Where an investment trust company violates laws, regulations or trust agreements or, for other reasons attributable to the investment trust company, causes damages to trustors, its responsible directors, officers-in-charge, and the company itself shall be jointly and severally liable for the damages.The joint and several liability in the preceding paragraph shall be extinguished if no lawsuit has been brought within two (2) years after the registration date of the resignation of the responsible directors or officers-in-charge.
中文原文 銀行法第107條
信託投資公司違反法令或信託契約，或因其他可歸責於公司之事由，致信託人受有損害者，其應負責之董事及主管人員應與公司連帶負損害賠償之責。
前項連帶責任，自各該應負責之董事或主管人員卸職登記之日起二年間，未經訴訟上之請求而消滅。
前項連帶責任，自各該應負責之董事或主管人員卸職登記之日起二年間，未經訴訟上之請求而消滅。