信用合作社法

This law is enacted to strengthen credit cooperative operations and protect members’ and depositors’ interests.

A credit cooperative may form a national federation with central competent authority permission, and the authority supervises it; the federation’s bylaws and amendments must be submitted for approval.

符合條件的自然人、非營利法人和中小企業可以申請加入信用合作社；中小企業可作為準社員，但準社員沒有選舉權和被選舉權。

中央主管機關負責訂定信用合作社每股金額，以及每一社員可認購社股的最低與最高數量。

Credit union members may withdraw at year end, but must ask in writing three months in advance. The bylaws may extend that notice period, and the credit union must return share capital within three months after the members’ representative assembly approves the resolution.

社員人數超過二百人的信用合作社，可以推選社員代表並召開社員代表大會；社員代表人數有比例與上下限，任期三年，並可連任。

符合交易標準且在業務區域內設籍或設有事務所的社員，入社滿一年可行使選舉權，滿二年可行使被選舉權；創立第一年入社者不受此限制。非營利法人若當選社員代表，應指定自然人代表行使職務。

信用合作社可經營的業務項目，必須先由中央主管機關在法定範圍內核定，並記載於營業執照；非社員交易的標準和限額也由中央主管機關訂定。

Directors and supervisors serve three-year terms, may be re-elected, and a director may become a supervisor only after three years away from office and after responsibility is discharged.

信用合作社理事、監事及社員代表的費用，原則上不得發給，只有列舉項目和中央主管機關指定的費用例外；費用支給標準由中華民國信用合作社聯合社擬訂，並報中央主管機關核定。

信用合作社的理事、監事、經理人或職員，原則上不得在其他信用合作社、銀行、保險、證券事業或其他金融機構兼任任何職務。

理事要依法律、章程和社員大會決議執行職務；違反規定造成信用合作社損害時，參與決議的理事要負賠償責任，但能證明已表示異議者可免責。監事因怠忽監察職務造成損害時，也要負賠償責任，且在與理事同負責任時應連帶賠償。

信用合作社無法清償存款債務時，其理事及經理人應負連帶清償責任。

This provision defines “credit cooperatives” as cooperatives registered under this Act and permitted by the central competent authority to operate banking business.

信用合作社的會計制度，必須依中央主管機關訂定的統一會計制度辦理。

信用合作社 must establish internal control and auditing systems, set up a credit review committee, and create internal procedures for asset quality assessment, loss provisions, overdue loan collection, bad-debt write-offs, and outsourcing arrangements. The central competent authority is empowered to set related rules and standards.

信用合作社應加強其營業處所、金庫、出租保管箱（室）、自動櫃員機及運鈔業務等的安全維護；相關辦法由中央主管機關訂定。

信用合作社必須建立人事制度，並訂明員工任免、升遷、訓練、考核、薪給、福利、獎懲、輪調、退休及撫卹等事項；內部人事管理規定還要先經社員大會通過，並完成主管機關核備後才能實施。

信用合作社的稅後盈餘要先彌補累積虧損，剩餘部分再按順序提列法定盈餘公積、分配社股股息、提列公益金、提列理事及監事酬勞金，最後分配社員交易分配金。

信用合作社在符合特定條件時，可以自行決定每年應提撥數，但比率不得低於15%；另可提列特別盈餘公積，必要時中央主管機關也可命其提列。

The listed amounts must be accumulated as capital surplus.

信用合作社 must 把主管機關就業務缺失所作的處分或限令改善事項提報理事會及監事會，並作成會議紀錄。

If a credit cooperative violates law or its bylaws, or is managed unsoundly in a way that may harm members or depositors, the competent authority may impose specified measures. The cooperative must immediately refer directors, supervisors, or managers suspected of embezzlement, breach of trust, or other criminal liability for legal action, and vacancies in those offices must be filled by alternates or by-election when they reach half.

信用合作社經決議解散時，應說明理由，附上社員大會會議紀錄及清償債務計畫等文件，並報請中央主管機關核准。

信用合作社決議合併或被中央主管機關命令合併時，合併程序及辦法由中央主管機關另定；因合併消滅的信用合作社，其權利義務由合併後存續或另立的信用合作社承受。

信用合作社設立前要先取得中央主管機關許可，之後再向合作社主管機關辦理設立登記；未領到中央主管機關核發的營業執照，不得營業。

信用合作社要變更為商業銀行，通常須先符合一定標準並報請中央主管機關許可；若由社員代表大會決議，還要書面通知全體社員並給至少20日的異議期。

達到一定規模的信用合作社，不適用營業稅免徵規定；符合該標準者，也可以依前條規定改組為商業銀行。

When a credit cooperative reorganizes into a commercial bank, member shares may be converted into shares of the new company under a set conversion ratio, and dissenting members may ask in writing for a refund within 20 days.

經中央主管機關許可變更為商業銀行的信用合作社，應公告並辦理註銷、設立登記，並申請換發營業執照。

信用合作社變更組織為商業銀行時，其權利義務由變更後的商業銀行承受。

Dissolved credit cooperatives must be liquidated, except those dissolved because of merger or bankruptcy.

Credit cooperative supervisors’ powers and responsibilities are governed by the referenced provisions of the Company Act.

Credit cooperative management is governed, by reference, by listed provisions of the Banking Act.

Anyone who violates Article 37 as applied to Banking Act Article 35 is subject to criminal punishment, including up to 3 years’ imprisonment, detention, or a fine of up to NT$5 million.

散布流言或以詐術損害信用合作社信用的人，可能被判處五年以下有期徒刑，並可併科新臺幣一千萬元以下罰金。

Credit cooperative managers or employees who breach their duties for improper gain or to harm the cooperative and cause damage are punishable by imprisonment and may also be fined; larger gains carry heavier penalties.

Using fraud or improper data/input methods to take property from a credit cooperative, or attempting the same conduct, is punishable by imprisonment and possibly a fine if the crime proceeds reach NT$100 million or more.

If a person who committed an offense under Article 38-2 or 38-3 self-reports or confesses and returns all criminal proceeds, the penalty may be reduced or waived; in some cases, it is waived or reduced by half. The fine or penalty may also be increased in certain cases.

信用合作社可以向法院聲請撤銷特定無償或符合要件的有償行為，並可一併請求受益人或轉得人回復原狀；但轉得人於取得時不知道撤銷原因者，例外。

The offenses in Article 38-2(1) and Article 38-3(1) are treated as major crimes under the Money Laundering Control Act, so the Act’s related rules apply.

信用合作社違反指定銀行法規定時，其行為負責人可能受刑罰或罰鍰處罰。

信用合作社的管理依本法辦理；本法沒有規定的事項，改依其他相關法律。

違反主管機關處置、或在監管／接管／清理期間拒不交接、隱匿毀損文件財產、虛偽陳述或捏造債務者，可能處1年以上7年以下有期徒刑，並得併科新臺幣2,000萬元以下罰金。

法人的負責人、代理人、受雇人或其他職員，因執行業務違反第38條至第40條之一時，除了依各該條處罰行為負責人外，法人也會被科處罰鍰或罰金。

信用合作社的理事、監事、經理人或職員如果違反第17條兼職規定，會被處以新臺幣15萬元到180萬元罰鍰，並予解任；如果該兼職是信用合作社指派的，受罰人改為信用合作社。

如果出現列舉的違規情形，主管機關可處新臺幣15萬元以上180萬元以下罰鍰。

A person who lends money in violation of the Central Bank’s regulations under Article 37, applied mutatis mutandis to Article 40 of the Banking Act, is subject to a fine.

If a listed violation occurs, the person is subject to an administrative fine of TWD 30,000 to TWD 600,000.

A person who violates this Act or regulations made under it, unless the Act provides otherwise, may be fined NT$30,000 to NT$600,000.

除第四十二條第七款外，前四條所定的罰鍰受罰人是信用合作社或其分社；受罰後，信用合作社或其分社可向應負責的人求償。

逾期未繳的罰鍰要按日加收百分之一滯納金；滿三十日仍不繳的，會移送強制執行，中央主管機關並可命信用合作社或分社停業。

信用合作社在被裁罰後，若限期內仍未改正，可能就同一事實或行為被加重處罰一倍至五倍；情節重大且屢違者，還可能被限期更換負責人或撤銷許可。

犯罪所得原則上應沒收，但如果應發還被害人或可請求損害賠償的人，則不沒收。

A person convicted under the Act who cannot pay a fine of NT$50 million or more may be made to perform labor service for up to 2 years; if the fine is NT$100 million or more, the labor service period may be up to 3 years.

信用合作社要向中央主管機關申請核發營業執照；核准設立分社時也一樣。

本條規定現任監事的任期；對於本法公布施行前的現任監事，任期為一年。

法院可以為審理違反本法的犯罪案件，設立專業法庭或指定專人辦理。

This provision defines which authority counts as the “competent authority” at different levels of government.

中央主管機關負責訂定本法施行細則。

本法自公布日施行；其中民國95年5月5日修正的條文，自民國95年7月1日施行。

This provision defines who counts as a credit cooperative’s responsible person.

Credit cooperatives may operate beyond administrative-region limits, and may open branch offices within their business area. The central competent authority sets or adjusts the business area based on local economic and financial conditions and each cooperative’s operating status.

A credit cooperative’s bylaws must include specified matters, and bylaw or director/supervisor changes must be registered within one month; before registration, the change cannot be asserted against a good-faith third party.

Central bank arrangements govern credit cooperative fund financing, surplus fund redeposit, and deposit reserve custody/handling.

Chapter 1: General Provisions.

Chapter 12 is titled “Members and Shares.”

This is a chapter heading for “Business.”

第 四 章：組織及業務。

This chapter is about internal制度.

This chapter is about surplus and reserves.

This chapter is titled “Supervision.”

This chapter covers dissolution, merger, organization changes, and liquidation.

This chapter is titled “準用條款” (applicable-by-reference provisions).

This provision is a chapter heading for penalties.

This is a chapter heading for Chapter 11 (Supplementary Provisions).