The Banking Act of The Republic of China Article 115
An investment trust company, in offering mutual trust funds, shall prepare an issuance plan in advance and submit it to the central competent authority for approval. Administration rules governing the mutual trust funds in the preceding paragraph shall be prescribed by the central competent authority.
中文原文 銀行法第115條
信託投資公司募集共同信託基金，應先擬具發行計畫，報經中央主管機關核准。
前項共同信託基金管理辦法，由中央主管機關定之。
前項共同信託基金管理辦法，由中央主管機關定之。