公司法

If the competent authority thinks a registration application violates the law or required procedure, it must require correction and must not register it until the defect has been corrected lawfully.

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申請人於登記後發現登記事項有錯誤或遺漏時，可以申請更正。

主管機關得就各項登記事項核給證明書。

公司可以向主管機關申請登記公司外文名稱；主管機關應依公司章程記載的外文名稱辦理登記。

公司負責人、利害關係人和一般民眾都可以依規定申請查閱、抄錄或複製特定登記資訊；主管機關必要時也可以拒絕或限制查閱範圍。

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公司解散後如果沒有向主管機關申請解散登記，主管機關可以依職權或依利害關係人申請廢止其登記。

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This provision defines a “foreign company” and says it has the same legal capacity as a Taiwan company, subject to legal restrictions.

An unlimited company must have at least two shareholders, and at least half of them must have a domicile in the country. The shareholders must unanimously adopt the articles, sign or seal them, keep them at the company, and each receive a copy.

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The representative shareholder must keep the company’s articles at the company, or face a fine.

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公司內部關係原則上可以用章程來規定，但法律另有規定的事項除外。

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股東可以用勞務或其他權利作為出資，但要依第四十一條第一項第五款辦理。

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Applications under this Act for company name and business scope review, registration, inspection, copying, reproduction, and certificates must be charged a fee, and the central competent authority sets the fee items, amounts, and other rules.

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If a shareholder uses a debt as capital and that debt is due but cannot be collected, the shareholder must make up the shortfall. If the company suffers loss because of this, the shareholder must also compensate it.

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Before the amended rule takes effect, bearer shares already issued by a company keep the pre-amendment rules. If the bearer-share holder exercises shareholder rights, the company must convert the shares into registered shares.

不繳納本法所定罰鍰者，依法會被移送強制執行。

This provision sets when the law and certain amended articles take effect, with some parts starting on publication day, some on specific dates, some after six months, and one set by the Executive Yuan.

All shareholders have the right to conduct business and bear duties; if the articles of incorporation assign business execution to one or more shareholders, that arrangement controls, and more than half of the business-executing shareholders must have a domicile in the country.

多數執行業務的股東，對業務執行要以過半數同意為準；對通常事務，各執行業務股東可以單獨處理，但若其他執行業務股東有人表示異議，就要立刻停止執行。

公司變更章程時，必須取得全體股東同意。

不執行業務之股東可以隨時向執行業務之股東詢問公司營業情形，並查閱財產文件、帳簿、表冊。

執行業務的股東，除非另有特約，不能向公司請求報酬。

This provision identifies the competent authority and allows the central competent authority to delegate, entrust, or commission other agencies to carry out matters under the Act.

股東因執行業務代墊款項、負擔未到期債務或受損害且自己無過失時，可以向公司請求償還、提供相當擔保或賠償。

當公司章程規定由一名或數名股東執行業務時，該股東不得無故辭職，其他股東也不得無故使其退職。

股東執行業務時，應依照法令、章程及股東的決定；如果違反且造成公司損害，應對公司負賠償責任。

股東代收公司款項後，如未在相當期間內繳交或挪用款項，須加算利息並一併償還；若公司受損，還要賠償。

股東在未經全體其他股東同意時，不得成為其他公司的無限責任股東或合夥人；執行業務的股東也不得自己或替他人從事與公司同類的營業。

股東未經其他股東全體同意，不得把自己出資的全部或一部轉讓給他人。

公司可以在章程中指定哪些股東代表公司；如果沒有指定，所有股東都可以代表公司。

A shareholder representing the company has the power to handle all company business matters.

公司對股東代表權所加的限制，不得對抗善意第三人。

代表公司之股東，不得在自己或他人與公司買賣、借貸或其他法律行為時，同時代表公司；但向公司清償債務不在此限。

公司未在中央主管機關登記前，不得成立。

When company assets are insufficient to pay debts, shareholders are jointly liable to pay them.

A person who becomes a shareholder is also responsible for debts the company incurred before they joined.

If a non-shareholder acts in a way that makes others believe they are a shareholder, they must bear the same responsibility as a shareholder toward good-faith third parties.

公司在彌補虧損前，不得分派盈餘；公司負責人違反者，可能受刑罰或罰金。

公司之債務人不得用自己對公司的債務，去抵銷其對股東的債權。

在公司章程未定存續期限時，股東原則上可於每個會計年度終了退股，但須提前六個月以書面向公司聲明；若股東有非可歸責於自己的重大事由，則不受存續期限限制，可隨時退股。

股東在列出的情況下要退股；如果是因為出資被法院強制執行而退股，執行法院要在兩個月前通知公司和其他股東。

A shareholder may be expelled if one of the listed grounds exists, but only with the unanimous consent of the other shareholders.

If a company name includes a shareholder’s surname or personal name, that shareholder may ask for the name’s use to be stopped when withdrawing from the company.

退股時，股東和公司要依當時公司財產狀況結算；股東出資可用現金抵還；若公司事務尚未了結，完成後再計算損益並分派盈虧。

A company’s capital for incorporation or change registration must be audited and certified by an accountant, and incorporation documents must be submitted either at filing or within 30 days after registration.

退股股東應向主管機關辦理登記；對登記前的公司債務，登記後二年內仍負連帶無限責任。股東轉讓出資的，也適用同樣規定。

A company dissolves if any listed dissolution event occurs, but in some cases it may keep operating with shareholder consent or by adding new shareholders, and it must amend its articles if it continues.

公司得在全體股東同意下，與其他公司合併。

公司決議合併時，應立即編造資產負債表及財產目錄；並應通知、公告各債權人，給予至少三十日以上期間提出異議。

公司在未完成前條通知公告、未清償指定期限內提出異議的債權人，或未提供相當擔保時，不得以合併對抗債權人。

A company extinguished by merger has its rights and obligations taken over by the surviving or newly formed company.

A company may change its organization into a limited partnership company if all shareholders agree and some shareholders become limited-liability shareholders or new limited-liability shareholders are added.

公司在取得股東三分之二以上同意後，可以變更章程並將組織變更為有限公司或股份有限公司；不同意的股東可以書面向公司聲明退股。

公司依前二條變更組織時，適用第七十三條至第七十五條的規定。

Shareholders who switch to limited liability remain jointly and unlimitedly liable for company debts from before the organizational change, for two years after the change registration.

公司清算時，原則上由全體股東擔任清算人，但法律、章程或股東決議可另行指定。

This provision defines who counts as a company responsible person and says a non-director who effectively runs or controls the company like a director is liable the same as a director, except for certain government instructions to government-appointed directors.

When a deceased shareholder is among those liquidating, the heirs handle the liquidation affairs; if there is more than one heir, they must choose one person to do so.

如果不能依第79條選任清算人，法院可以因利害關係人的聲請選派清算人。

法院在有利害關係人聲請且認為必要時，可以解任清算人；若是股東選任的清算人，也可以由股東過半數同意解任。

清算人上任後15日內要向法院報告姓名、住所或居所和就任日期；清算人解任時，股東也要在15日內向法院聲報。法院選派的清算人及其解任，還要公告。

清算人 must handle winding-up tasks, including settling current affairs, collecting claims, paying debts, distributing profits or losses, and distributing remaining property.

多數清算人時，可以推定一人或數人代表公司；未推定時，各清算人對第三人都有代表公司之權。

對清算人代表權所加的限制，不能對抗善意第三人。

清算人就任後要立刻查核公司財產、製作資產負債表和財產目錄並提供股東查閱；清算須在六個月內完成，不能完成時可向法院聲請展期。

清算人就任後，應公告催告債權人報明債權，並對已知債權人另行通知。

When a company’s assets are insufficient to pay its debts, the liquidator must immediately apply for a bankruptcy declaration.

If a company falsely reports paid-in capital or later returns it to shareholders, the company responsible person may face imprisonment or a fine, and must jointly compensate losses. Certain convictions can also lead the central authority to revoke or annul the registration.

清算人未清償公司債務前，不得把公司財產分派給股東。

Residual property is distributed in proportion to each shareholder’s net remaining contribution after profits or losses, unless the articles of association provide אחרת.

清算人 must 在清算完結後15日內編造結算表冊，送交各股東並請求承認；股東如1個月內不提出異議，視為承認，但清算人有不法行為時不適用。

清算人應在清算完結並經股東承認後15日內向法院聲報；逾期會被處以新臺幣3,000元以上15,000元以下罰鍰。

公司在清算完結向法院聲報後，必須保存帳簿、表冊及營業與清算文件十年；保存人由股東過半數同意決定。

清算人處理職務時，應盡善良管理人注意；有怠忽致公司受損時，對公司負連帶賠償責任；有故意或重大過失時，還要對第三人負連帶賠償責任。

股東的連帶無限責任在解散登記滿五年後消滅。

The relationship between a liquidator and the company is governed by the Civil Code rules on mandate, except where this Act provides otherwise.

A company limited by shares is made up of one or more shareholders, and the shareholders must unanimously agree on and sign or seal the articles of association, which are kept at the company and one copy is held by each person.

股東對公司責任原則上以出資額為限，但股東濫用公司法人地位、造成公司特定債務且難以清償，情節重大且有必要時，該股東應負清償責任。

Shareholders may contribute to the company using monetary claims against the company, property needed for the business, or technology instead of cash.

Chapter 1: General Provisions.

This provision is a chapter heading: “Chapter 3 — Limited Company.”

This chapter is titled “Two-partnership company.”

Chapter heading for the fifth chapter on companies limited by shares.

This section is titled “Establishment.”

Section 2 is titled “Shares.”

This section is titled “Shareholders’ Meeting.”

This chapter concerns directors and the board of directors.

This provision is a section heading for “監察人” (supervisors/inspectors).

This section is titled “Accounting.”

Section title: Company bonds.

Section 8 concerns the issuance of new shares.

本節標題為「變更章程」。

This section is titled “Corporate Reorganization.”

This chapter covers dissolution, merger, and split matters.

Section heading: Liquidation.

This is a section heading for ordinary liquidation.

This provision is a heading for the special liquidation section.

This section is titled “Closely Held Companies.”

本章標示為「刪除」。

This chapter is titled “Unlimited Company.”

This chapter is titled “關係企業” (affiliated companies).

Section heading: Establishment.

This chapter is about foreign companies.

Chapter heading: Registration.

This chapter is labeled “Application.”

This section is titled “Company internal relations.”

This chapter is titled “Fees.”

Chapter 9: Supplementary Provisions.

This chapter concerns a company's external relations.

This provision is a chapter heading for “退股” (withdrawal of shares).

Section heading for dissolution, merger, and organizational changes.

This is a section heading for liquidation.