The Banking Act of The Republic of China Article 115-1

Except for businesses approved by the competent authority in accordance with Article 101, Paragraph 2, Articles 74, 75 and 76 shall apply mutatis mutandis to investment trust companies.
中文原文 銀行法第115-1條
第七十四條、第七十五條及第七十六條之規定,於信託投資公司準用之。
但經主管機關依第一百零一條第二項核准之業務,不在此限。

English translation for reference only; the Chinese text prevails. Not legal advice.