第2條 特殊目的信託之成立及法律關係，依本條例之規定；本條例未規定者，依其他法律之規定。
Article 2 The establishment and legal relationship of special purpose trusts shall be governed by this Act; matters not fully provided for in this Act shall be governed by other laws.
特殊目的公司之設立、管理及監督，依本條例之規定；本條例未規定者，依其他法律之規定。
The establishment, management, and supervision of special purpose companies shall be governed by this Act; matters not fully provided for in this Act shall be governed by other laws.
第3條 本條例之主管機關為銀行法之主管機關。
Article 3 The competent authority as referred to in this Act shall be the one as set forth in the Banking Act.
第4條 本條例用詞定義如下：
Article 4 The definitions of the terms used in this Act are as follows:
一創始機構：指依本條例之規定，將金融資產(以下簡稱資產)信託與受託機構或讓與特殊目的公司，由受託機構或特殊目的公司以該資產為基礎，發行受益證券或資產基礎證券之金融機構或其他經主管機關核定之機構。
1. “Originator” shall refer to a financial institution or an institution approved by the competent authority which entrusts financial assets (hereinafter referred to as the “Assets”) to a Trustee or transfers the Assets to a special purpose company (hereinafter referred to as a “SPC”) pursuant to the provisions of this Act, whereby the Trustee or SPC issues Beneficial Securities or Asset-Backed Securities o n the basis of such Assets.
二資產：指由創始機構收益及處分之下列資產：
2. “Assets” shall refer to the following assets profited and disposed of by the Originator:
(一)汽車貸款債權或其他動產擔保貸款債權及其擔保物權。
(1) rights under a utomobile loans or other chattel secured loans, along with their respective security interests;
(二)房屋貸款債權或其他不動產擔保貸款債權及其擔保物權。
(2) rights under housing loans or other loans secured by real estate mortgage, along with their respective security interests;
(三)租賃債權、信用卡債權、應收帳款債權或其他金錢債權。
(3) rights under leases, credit cards, account receivables, or other monetary rights;
(四)創始機構以前三目所定資產與信託業成立信託契約所生之受益權。
(4) beneficial interests derived from the trust contract entered into by and between the Originator and a trust enterprise with regard to the Assets set forth in the preceding three items;
(五)其他經主管機關核定之債權。
or (5) other rights approved by the competent authority.
三證券化：指創始機構依本條例之規定，將資產信託與受託機構或讓與特殊目的公司，由受託機構或特殊目的公司以該資產為基礎，發行受益證券或資產基礎證券，以獲取資金之行為。
3. ‘Securitization” shall refer to the act that the Originator entrusts the Assets to a trustee or transfers the Assets to a SPC pursuant to this Act, whereby the Trustee or SPC issues Beneficial Securities or Asset-Backed Securities on the basis of such Assets to raise funds.
四特殊目的信託：指依本條例之規定，以資產證券化為目的而成立之信託關係。
4. “Special Purpose Trust (SPT)” shall refer to the trust relationship established for the purpose of asset securitization in accordance with the provisions of this Act.
五特殊目的公司：指依本條例之規定，經主管機關許可設立，以經營資產證券化業務為目的之股份有限公司。
5. “Special Purpose Company” shall refer to a company-limited-by-shares incorporated in accordance with this Act with the approval of the competent authority for the purpose of engaging in the business of asset securitization.
六受益證券：指特殊目的信託之受託機構依資產信託證券化計畫所發行，以表彰受益人享有該信託財產本金或其所生利益、孳息及其他收益之受益權持分(以下分別簡稱本金持分、收益持分)之權利憑證或證書。
6. “Beneficial Securities“shall refer to the document of title or certificate issued by the Trustee of a SPT in accordance with the asset trust securitization plan, evidencing the beneficiaries' interests in the trust property in terms of the principal (hereinafter referred to as the “Principal Holding”) or the profits, interest, or other proceeds accrued therefrom (hereinafter referred to as the “Profits Holding”).
七資產基礎證券：指特殊目的公司依資產證券化計畫所發行，以表彰持有人對該受讓資產所享權利之權利憑證或證書。
7. “Asset-Backed Securities” shall refer to the document of title or certificate issued by the SPC in accordance with the asset securitization plan, evidencing the rights of the holders in the Assets transferred to the SPC.
八資產池：指創始機構信託與受託機構或讓與特殊目的公司之資產組群。
8. “Asset Pool” shall refer to the pool of assets of the Originator entrusted to a trustee or transferred to a SPC.
九殘值受益人：指受益證券或資產基礎證券清償後，對資產池之賸餘財產享有利益之人。
9. “Residual beneficiary” shall refer to a person entitled to the interests in the remaining property in the Asset Pool after the settlement of the Beneficial Securities or Asset-Backed Securities.
一○監督機構：指為保護資產基礎證券持有人之權益，由特殊目的公司依資產證券化計畫之規定所選任之銀行或信託業。
10. “Supervisory Institution” shall refer to a bank or a trust enterprise selected by the SPC in accordance with the asset securitization plan to protect the interests of the Asset-Backed Security holders.
一一服務機構：指受受託機構之委任，或特殊目的公司之委任或信託，以管理及處分信託財產或受讓資產之機構。
11. “Servicer” shall refer to an institution appointed by the Trustee or appointed or entrusted by the SPC to manage and dispose of the trust property or transferred Assets.
一二金融機構：指下列機構：
12. “Financial institutions” shall refer to the following institutions:
(一)銀行法所稱之銀行、信用卡業務機構及票券金融管理法所稱之票券金融公司。
(1) banks and credit card companies as defined in the Banking Act and bill financing companies as defined in the Act Governing Bills Finance Business;
(二)依保險法以股份有限公司組織設立之保險業。
(2) insurance companies established in the form of a company- limited-by-shares in accordance with the Insurance Act;
(三)證券商：指依證券交易法設立之證券商。
(3) securities firms established in accordance with the Securities and Exchange Act; and