The Banking Act of The Republic of China Article 109
Prior to the operation pursuant to the trust agreements or prior to the continuing operation after the retrieval of the operation pursuant to the agreement, the investment trust company shall deposit the funds of each trustor only with commercial banks or specialized banks.
中文原文 銀行法第109條
信託投資公司在未依信託契約營運前，或依約營運收回後尚未繼續營運前，其各信託戶之資金，應以存放商業銀行或專業銀行為限。