The Banking Act of The Republic of China Article 108
Except for the purchase or sale at the market price per the order of court judgments or the written consent of trustors, or the purchase or sale through an open competitive bidding in the centralized market without the trustors’ consent, an investment trust company shall not engage in the following transactions:1.Acquire the ownership of trust properties;2.Create or obtain any rights or interests over trust properties;3.Sell and transfer its own properties or rights or interests to trustors;4.Other transactions related to the preceding three subparagraphs; and5.Any transactions related to the trust properties or employing trust funds with the company's directors, staff or third parties who have an interest in the trust funds operated by the company.The transactions engaged in by an investment trust company in accordance with the proviso of the preceding paragraph shall be filed to the competent authority for records in accordance with regulations and subject to the following restrictions:1. Where the company decides to engage in a transaction, any director or staff who has a direct or indirect interest in the trust accounts, trust properties or securities in connection with such transaction shall not participate in the decision related to such transaction.2. Where the investment trust company engages in securities underwriting, securities trading or direct investment for its own account or as mandated by investors, its directors or staff who are concurrently directors or staff of the company issuing related securities or who have direct or indirect interests in such securities shall not participate in the decisions relating to such transaction.
中文原文 銀行法第108條
信託投資公司不得為左列行為。
但因裁判之結果，或經信託人書面同意，並依市價購讓，或雖未經信託人同意，而係由集中市場公開競價購讓者，不在此限：
一、承受信託財產之所有權。
二、於信託財產上設定或取得任何權益。
三、以自己之財產或權益售讓與信託人。
四、從事於其他與前三項有關的交易。
五、就信託財產或運用信託資金與公司之董事、職員或與公司經營之信託資金有利益關係之第三人為任何交易。
信託投資公司依前項但書所為之交易，除應依規定報請主管機關核備外，應受左列規定之限制：
一、公司決定從事交易時，與該項交易所涉及之信託帳戶、信託財產或證券有直接或間接利益關係之董事或職員，不得參與該項交易行為之決定。
二、信託投資公司為其本身或受投資人之委託辦理證券承銷、證券買賣交易或直接投資業務時，其董事或職員如同時為有關證券發行公司之董事、職員或與該項證券有直接間接利害關係者，不得參與該交易行為之決定。
但因裁判之結果，或經信託人書面同意，並依市價購讓，或雖未經信託人同意，而係由集中市場公開競價購讓者，不在此限：
一、承受信託財產之所有權。
二、於信託財產上設定或取得任何權益。
三、以自己之財產或權益售讓與信託人。
四、從事於其他與前三項有關的交易。
五、就信託財產或運用信託資金與公司之董事、職員或與公司經營之信託資金有利益關係之第三人為任何交易。
信託投資公司依前項但書所為之交易，除應依規定報請主管機關核備外，應受左列規定之限制：
一、公司決定從事交易時，與該項交易所涉及之信託帳戶、信託財產或證券有直接或間接利益關係之董事或職員，不得參與該項交易行為之決定。
二、信託投資公司為其本身或受投資人之委託辦理證券承銷、證券買賣交易或直接投資業務時，其董事或職員如同時為有關證券發行公司之董事、職員或與該項證券有直接間接利害關係者，不得參與該交易行為之決定。