第1條 本辦法依證券交易法第十八條之二第二項之規定訂定之。
Article 1 These Regulations are prescribed pursuant to Paragraph 2 of Article 18-2 of the Securities and Exchange Law.
第2條 本法所稱主管機關，為財政部證券暨期貨管理委員會。
Article 2 The term "Competent Authority" as used in this Act means the Securities and Futures Commission, Ministry of Finance.
第2條 本辦法所稱基金保管機構，指受證券投資信託事業委託，保管證券投資信託基金之銀行。
Article 2 The term "Custodian Institution" used in these Regulations refers to any bank which, under the entrustment of the securities investment trust enterprise, provides custodian services for the securities investment trust fund.
本辦法所稱受益憑證，指證券投資信託事業為募集證券投資信託基金而發行之有價證券。
The term "Beneficiary Certificate" used in these Regulations refers to a security which is issued by the securities investment trust enterprise for raising the securities investment trust fund.
第3條 本法所稱證券投資信託，指向不特定人募集證券投資信託基金發行受益憑證，或向特定人私募證券投資信託基金交付受益憑證，從事於有價證券、證券相關商品或其他經主管機關核准項目之投資或交易。
Article 3 The term "securities investment trust" as used in this Act means offering securities investment trust funds and issuing beneficiary certificates to unspecified persons, or privately placing securities investment trust funds and delivering beneficiary certificates to specified persons, and investing in or trading securities, securities-related products, or other items approved by the Competent Authority.
本法所稱證券投資信託事業，指經主管機關許可，以經營證券投資信託為業之機構。
The term "securities investment trust enterprise" as used in this Act means an institution that operates securities investment trust business with the permission of the Competent Authority.
本辦法所稱受益人，指無記名式受益憑證持有人或登記為記名式受益憑證之受益人。
The term "Beneficiary" used in these Regulations refers to the holder of the bearer beneficiary certificate or the beneficiary of the registered beneficiary certificate.
證券投資信託事業經營之業務種類如下：
The types of business operated by securities investment trust enterprises are as follows:
本辦法所稱證券投資信託契約，指規範證券投資信託事業、基金保管機構及受益人間權利義務之契約。
The term "Securities Investment Trust Agreement" used in these Regulations refers to the contract defining the rights and obligations among the securities investment trust enterprise, the custodian institution and the beneficiaries.
本辦法所稱證券投資信託基金，包括以證券投資信託基金購入之各項資產。
The term "Securities Investment Trust Fund" used in these Regulations shall include all assets purchased by using the securities investment trust fund.
三、其他經主管機關核准之有關業務。
3. other relevant business permitted by the Competent Authority.
本辦法所稱證券相關商品，指證券投資信託事業運用證券投資信託基金從事避險操作或為增加投資效率，經財政部證券暨期貨管理委員會(以下簡稱證期會)核定准予交易之證券相關金融商品。
The term "Securities Related Products" used in these Regulations shall refer to securities related financial products that have been approved for trading by the Securities and Future Commission, Ministry of Finance (hereinafter this "Commission") in which securities investment trust enterprises use the assets of the securities investment trust fund for hedging operations or to increase investment efficiency.
證券投資信託事業經營之業務種類，應報請主管機關核准。
A securities investment trust enterprise shall report the types of business it will operate to the Competent Authority and apply for its approval.
第4條 本法所稱證券投資顧問，指直接或間接自委任人或第三人取得報酬，對有價證券、證券相關商品或其他經主管機關核准項目之投資或交易有關事項，提供分析意見或推介建議。
Article 4 The term "securities investment consulting" as used in this Act means providing analysis, opinions, or recommendations on matters relating to investment in or trading of securities, securities-related products, or other items approved by the Competent Authority, in return for compensation obtained directly or indirectly from a principal or third party.
本辦法所稱指數股票型證券投資信託基金，指在證券交易所上市，以追蹤證券交易所設計或同意編製之標的指數，且申購、買回採實物及依據契約規定方式交付之證券投資信託基金。
The term "Exchange Traded Fund (ETF)" used in these Regulations shall mean a securities investment trust fund listed on the stock exchange which tracks an underlying index designed by or produced with the agreement of the stock exchange for which subscription and repurchase** are based on physical delivery according to contract.
本辦法所稱組合型證券投資信託基金，指以投資於其他證券投資信託基金為主要投資範圍之證券投資信託基金。
The term "Basket Fund" used in these Regulations shall mean securities investment trust funds which invest primarily in other securities investment trust funds.
本法所稱證券投資顧問事業，指經主管機關許可，以經營證券投資顧問為業之機構。
The term "securities investment consulting enterprise" as used in this Act means an institution that operates securities investment consulting business with the permission of the Competent Authority.
本辦法所稱公告，其方式依證期會所指定之方式為之。
"Announcements" as referred to in these Regulations shall be carried out in the manner designated by this Commission.
證券投資顧問事業經營之業務種類如下：
The types of business operated by securities investment consulting enterprises are as follows:
第3條 證券投資信託基金之受益權，按受益權單位總數，平均分割，每一受益憑證之受益權單位數，依受益憑證之記載。
Article 3 The beneficiary rights of securities investment trust funds shall be equally divided in accordance with the number of units of beneficiary rights.
The number of beneficiary rights units for each beneficiary certificate shall be as shown on the beneficiary certificate.
證券投資顧問事業經營之業務種類，應報請主管機關核准。
A securities investment consulting enterprise shall report the types of business it will operate to the Competent Authority and apply for its approval.
受益人對於受益憑證本金之受償權、收益之分配權及其他權利，依其受益憑證所載內容按受益權之單位數行使之。
The rights of the beneficiary to payment, dividend distribution and other rights shall be in accordance with the contents of the beneficiary certificate and the number of beneficiary units.
第4條 證券投資信託事業募集或追加募集證券投資信託基金，應檢附下列書件，報經證期會核准後，始得為之：
Article 4 To raise money, initially or additionally, for the securities investment trust fund, the securities investment trust enterprise shall file an application with the Securities and Futures Commission (SFC) for approval.
Such an application must be supported by the following documents:
第5條 本法其他用詞定義如下：
Article 5 Following are definitions of other terms as used in this Act: