Activities
  1. 【著作】胥博懷弁護士が、月刊 ザ・ローヤーズ 2014年11月号において、『台湾での日系企業IPO(新規上場)の利点』を執筆しました(弁護士法人 第一法律事務所山本和人弁護士と共著)。
  2. 【公共参加】当事務所の蔡嘉政弁護士及び程威居弁護士は、東呉大学の法科大学院で開催される模擬法廷コンテストに参加する学生たちの訴訟実務経験の指導者として招かれました。
  3. 【講演活動】当事務所の盧偉銘弁護士が2013年11月29日に世新大学の会社法科目で「企業合併と買収実務事例」の講演に招かれます。
  4. 【公共参加】当事務所の盧偉銘弁護士、羅祖芳弁護士及び張琬婷弁護士が2013年11月20日に国立台湾大学の法科大学院で開催される「法曹のキャリアプラン講座~多元的な法曹像」に座長として出席します。
  5. 【公共参加】当事務所の蔡嘉政弁護士が2013年11月19日に東呉大学で「法曹のキャリアプラン講座」の講演に招かれます。
  6. 【講演活動】 当事務所の盧偉銘弁護士は2013年7月20日、台北律師公会 (Taipei Bar Association) 公司治理及企業併購委員会 (コーポレートガバナンスおよび企業買収合併委員会) を主宰し、世新大学法学院の胡韶雯助理教授をお招きし、「コーポレートガバナンスに関する法制度の改正と実務的発展」という題で講演をしていただきました。
  7. 【講演活動】 当事務所の盧偉銘弁護士は2013年6月22日、台北律師公会 (Taipei Bar Association) 公司治理及企業併購委員会 (コーポレートガバナンスおよび企業買収合併委員会) を主宰し、台湾大学法学院の邵慶平副教授をお招きし、「企業における証券取引法と侵権行為法の交錯 ― 裁判所による実務上の見解を例に」という題で講演をしていただきました。
  8. 【公共参加】 当事務所の盧偉銘弁護士、李師栄弁護士及び劉孟哲弁護士が、2013年5月30日に国立政治大学で開催された「法曹のキャリアプラン講座~多元的な法曹像」懇談会にパネリストとして?出席しました。
  9. 【公共参加】 当事務所の劉孟哲弁護士が、2013年4月17日に中華民国証券投資信託及び顧問商業協同組合に同行して北京中国証券監督管理委員会及び国家外国為替管理局を訪問しました。
  10. 【教育訓練】当事務所は、2013年3月29日、国立政治大学法学大学院の林佳和助教授を招いて「労働法規に関する問題の解析及び法改正の動向」を開催しました。
  11. 【公共参加】 当事務所の盧偉銘弁護士、蔡嘉政弁護士及び張君珮弁護士は2013年3月20日、国立台北大学で開催される「学生キャリアシリーズ講座 ― 『典型』と『非典型』の対話」と題するフォーラムに出席します。
  12. 【講演活動】 当事務所の劉康身弁護士が、財団法人生物技術開発センターの招待を受けたため、2013年3月14日、「個人情報保護法の施行細則及び企業がどうのように対応していくか」という講演を開きます。
  13. 【講演活動】 当事務所の劉孟哲弁護士は2012年7月24日社団法人台湾理財顧問認証協会の招待を受け、2013年3月12日に「金融サービス業における個人情報保護法施行のポイント及び法的責任」という題で講演を行いました。
  14. 【教育訓練】 当事務所は、2013年1月16日、林鈺雄教授を招いて「大法廷制度の特定テーマ講演」を開きました。
  15. 【講演活動】 当事務所の蔡嘉政弁護士が台北弁護士協会から2013年1月11日に「第二世代国民健康保険説明会」の座長として招かれました。
  16. 【教育訓練】 当事務所は、2013年1月8日、謝銘洋教授を招いて「特許新法に関する問題の探究及び評価分析-兼我が国における現行の知的財産法制に関する問題を論じる」を開きました。
  17. 【講演活動】 当事務所の盧偉銘弁護士は、会社組織研究発展協会から2012年11月29日に「企業コンプライアンス及び取締役会の秘書役のベストな実務フォーラム」におけるパネリストとしての出席依頼を受けました。
  18. 【研究計画】当事務所は中華民国証券投資信託および顧問商業同業公会 (SECURITIES INVESTMENT TRUST & CONSULTING ASSOCIATION OF THE R.O.C.) の委託を受け、「在台ファンドはいかに中国市場に参入販売するかに関する研究」について研究し、研究報告を提供しています。
  19. 【講演活動】 当事務所の盧偉銘弁護士は2012年11月24日、台北律師公会 (Taipei Bar Association) 公司治理及企業併購委員会 (コーポレート・ガバナンスおよび企業買収合併委員会) を主宰し、朱德芳副教授をお招きして「インサイダー取引の規範における最新の発展」と題してご講演いただきます。
  20. 【講演活動】 当事務所の盧偉銘弁護士は2012年10月13日、台北律師公会 (Taipei Bar Association) 公司治理及企業併購委員会 (コーポレートガバナンスおよび企業買収合併委員会) を主宰し、林仁光教授をお招きして「変動中のコーポレート・ガバナンス-ポスト世界金融危機の改革」と題してご講演いただきます。
  21. 【講演活動】 当事務所の盧偉銘弁護士ならびに劉孟哲弁護士は2012年8月16日、行政院金融監督管理委員会証券期貨局に招かれ、「外国口座税務コンプライアンス法 (FATCA) 規定の資産管理業者に対する影響について」と題して講演を行いました。
  22. 【講演活動】 当事務所の盧偉銘弁護士は2012年8月4日、台北律師公会 (Taipei Bar Association) に、「弁護士が裁判所から管理人、清算人などの職務に選任された際に直面する困難および不合理な扱いに関する問題座談会」のパネリストとして招かれました。
  23. 【講演活動】 当事務所の盧偉銘弁護士、劉孟哲弁護士ならびに頼宛瑩弁護士は2012年7月24日、中華民国証券投資信託および顧問商業同業公会 (SECURITIES INVESTMENT TRUST & CONSULTING ASSOCIATION OF THE R.O.C.) に招かれ、「個人情報保護法施行細則と金融業による対応の道」と題して講演を行いました。
  24. 【講演活動】 当事務所の盧偉銘弁護士は2012年4月7日、台北律師公会 (Taipei Bar Association) 公司治理及企業併購委員会 (コーポレート・ガバナンスおよび企業買収合併委員会) を主宰し、林國全教授を招きして「金融消費者保護法の初歩的分析」と題してご講演いただきました。
  25. 【公共参加】 当事務所の蔡嘉政弁護士は、台北律師公会 (Taipei Bar Association) 副祕書長に就任しました。
  26. 【講演活動】 当事務所の劉康身弁護士ならびに葉秋英顧問は2011年12月12日、中華民国証券商業同業公会 (Taiwan Securities Association) に招かれ、「個人情報保護法とその施行細則」と題して講演を行いました。
  27. 【公共参加】 当事務所の李師榮弁護士は、台北律師公会 (Taipei Bar Association) 祕書長に就任しました。

Lexgroup Newsletter from Lexcel Partners(Issue No. 270)
2017-05-02    

Taxation
 
1.     Amendment to the Regulations Governing Application of Tax Credit to Profit-seeking Enterprise Shareholders of Private Institutions with Respect to Investments Made in Public Infrastructure Projects
 
On April 5, 2017, the Ministry of Finance announced an amendment to the "Regulations Governing Application of Tax Credit to Profit-seeking Enterprise Shareholders of Private Institutions with Respect to Investments Made in Public Infrastructure Projects", which we summarize below:
 
(1) A private institution shall apply with the authority in charge to issue an approval letter for new investment or a capital increase plan for a private institution participating in a public infrastructure project within a certain period;
 
(2) The funds raised through the approved plan regarding new investment or capital increases shall only be used in the scope required for public infrastructure under the plan.  If the amount used in the project is inconsistent with the plan, the private institution shall submit proof to the authority in charge for records;
 
(3) During construction or operation period, if a private institution conducts a capital reduction for certain reasons other than writing off losses, these regulations shall not apply.  Such private institutions shall apply with the local tax authority for corrections or cancellations of Certificates of Investment Tax Credit for Profit-seeking Enterprises Shareholders; and
 
(4) Where the private institution terminates its investment agreement or the authority in charge determines that such public infrastructure does not qualify for the mandatory scope of public infrastructure projects, tax credits for investment shall not apply to such profit-seeking enterprise shareholders.
 
Reported by: Stacy Lo/ Mark Chen
 
2.     Draft Amendment to Income Basic Tax Act
 
On April 10, 2017, the Legislative Yuan passed its second reading of the amendments to the Income Basic Tax Act.  To comply with the amendment to the Income Tax Act, which established anti-avoidance systems of CFC for profit-seeking enterprises, these draft amendments provide that where an individual together with its affiliates directly or indirectly holds 50% or more of the shares or capital in or has significant influence on an offshore company, and this individual or together with his/her spouse or relative within two degrees of kinship thereof holds 10% or more shareholding or capital in such company, such individual shareholders shall be subject to the regulations of controlled foreign corporation (CFC).  Offshore income from investments in a CFC shall be included in the basic income of such individuals based on the shareholding ratio.
 
Reported by: Stacy Lo/ Peter Huang
 
3.     Amendments to the Securities Transaction Tax Act
 
On March 23, 2017, the Legislative Yuan passed its third reading of the amendments to Article 2-2 of the Securities Transaction Tax Act, which aims to reduce the security transaction tax on day-trading to 1.5‰, and the effective period will be one year.  The stock market is expected to be stimulated along with the escalated volumes of dealing.
 
Reported by: Stacy Lo/ Peter Huang
 
Labor
 
4.     Draft Amendment to Labor Insurance Act
       
The Executive Yuan passed the draft amendment to the Labor Insurance Act on March 30, 2017, which will be submitted for further review by the Legislative Yuan. It is summarized below:
 
(1) The rate of ordinary insurance premiums for general accidents will be raised to 11% of the monthly insurance salary with annual increments of 0.5% up to 13%, starting from the enforcement date of the draft amendment.  Thereafter, the rate will be adjusted if the balance of the Labor Insurance Fund is not enough to pay the benefits for the next 20 years.
 
(2) The average monthly insurance salary for pension benefits and the lump-sum of old-age benefits will be calculated by averaging the highest 72 months, which will be additionally increased by 12 months annually until reaching 180 months, starting one year from the enforcement date of the Draft,
 
(3) The central competent authority shall annually appropriate no less than NTD20 billion for the Labor Insurance Fund.  In addition, the central government shall be finally liable for the payment of Labor Insurance.
 
(4) The service years for Labor Insurance may include those of the Civil Servant and Teacher Insurance, Military Personnel Insurance, Farmer Health Insurance and National Pension Insurance.
 
Reported by: David Tsai / Zachary Peng
 
Telecommunication
 
5.     Draft Amendments to Items that Must be and must not be contained in Standardized Contract for Cable Transmission Systems
 
On April 12, 2017, the National Communication Commission preannounced the draft Mandatorily Required and Prohibited Provisions in Standardized Contract for Cable Transmission Systems.  The amendments are in line with digitization of television broadcasting signals, use of set-top boxes and other practices.  In addition, provision of personal/corporate information with supportive certificates or documents upon subscription/change/termination of services is also included to make relevant requirements clear.
 
Reported by: Kangshen Liu / Nereid Lin
 
Medical Care Act
 
6.     Draft Amendments to Medical Care Act
 
On April 6, 2017, the Executive Yuan passed the amendment to the Medical Care Act and submitted it to the Legislative Yuan for further review.  The amendments are set to enhance the governance of medical judicial persons.  We summarize below:
 
(1) The same person shall not simultaneously act as chairman of two or more medical care foundations, or act as chairman of a medical care foundation and a medical care association.
 
(2) As to the medical care foundations with certain amount of assets, the central competent authority may designate a supervisor for public welfare.
 
(3) If the movable property donated by medical care foundations is over a certain amount or percentage, such donations shall be approved by regulators.
 
(4) The chairman of medical care foundation may only be elected to serve two terms. The composition of board of directors shall include just persons from society and a representative of employees.
 
(5) Medical care foundations shall proactively publicize bylaws and financial reports in accordance with the ways announced by the central competent authority.
 
(6) Medical care foundations shall set aside the "surplus of their income" to facilitate social-aid and public-welfare programs and shall improve the salaries and welfare of their employees and supplement human resources.
 
Additionally, the Ministry of Health and Welfare announced draft amendment to Article 55 of the Enforcement Rule of the Medical Care Act on April 5, 2017, authorizing the central competent authority to mandate the review of human testing of new medicines by its sub-agency or other institutions for handling.
 
Reported by: Kangshen Liu / Chenchi Wang
 
Foundations
 
7.     Draft Foundations Act
 
On April 6, 2017, the Executive Yuan passed the draft Foundations Act and submitted the same to the Legislative Yuan for further review.  The draft act applies to foundations and in particular, highly regulates foundations donated to by governments.  We summarize below:
 
(1) If the property donated by governments amounts to 50% or more of the fund of a foundation, it is to be considered a government-funded foundation. 
 
(2) Where a conflict of interest exists, the transfer or use of Foundation's properties are prohibited.  Directors or supervisors cannot take advantage of their positions to benefit themselves or any third parties.  Directors or supervisors cannot engage in self-dealing activities.
 
(3) Certain information of foundations shall be submitted to competent authorities for record or be published proactively.
 
(4) In principle, the directors and supervisors will not get paid from government-funded foundations.
 
Reported by: Kangshen Liu / Chenchi Wang
 
Finance
 
8.     Amendment to the "Regulations Governing Investment in Real Estate by Commercial Banks"
 
The Financial Supervisory Commission ("FSC") amended the "Regulation Governing Investment in Real Estate by Commercial Banks" on April 6, 2017. If a bank purchases land for self-use, the term "in the near future" used in Subparagraph 2, Paragraph 2, Article 75 of the Banking Act may be extended up to 7 years.  For the new reconstruction by banks according to the Urban Renewal Act and relevant regulations governing the expedition of the reconstruction of old and dangerous urban buildings, the self-use rate is relaxed from 50% to 20%.
 
Reported by: Stacy Lo / Angela Lin
 
9.     Promulgation of "Regulations Governing the Process for Financial Institutions to Report the Property or Property Interests and Locations of Appointed Sanction Targets"
 
The FSC promulgated the "Regulations Governing the Process for Financial Institutions to Report the Property or Property Interests and Locations of Appointed Sanction Targets" on April 11, 2017. Financial Institutions shall appoint a dedicated senior official to coordinate and supervise the compliance with the Regulations, the reporting process, the reporting records, the preparation of annual reports and the terms of safe storage of transaction certificates.
 
Reported by: Stacy Lo / Angela Lin
 
Intellectual Property
 
10. Amendments to Patent Act
 
The amendments to the Patent Act concerning the grace period, promulgated on January 18, 2017, are to be effective as of May 1, 2017, as approved by the Executive Yuan.  These amendments:
 
(1) Extend the grace period for an invention or utility model patent application from six (6) months to twelve (12) months.
 
(2) Remove the limitations on certain types of disclosure, such that a grace period claim can apply to any disclosure which is made either intentionally or unintentionally by an applicant.
 
(3) Remove the procedural requirement that a grace period claim must be made at the time of patent filing.
 
The Amendments will apply to patent applications filed on or after May 1, 2017. 
 
In addition, the Taiwan Intellectual Property Office has announced for public consultation the corresponding Amendments to Patent Examination Guidelines concerning Grace Period, Part II, Chapter 3, Section 4, Exceptions to Loss of Loss of Novelty or Inventive Step, which are scheduled to take effect on May 1, 2017.
 
Reported by: Jolene Wang / Linda Cheng
 
Securities
 
11. Amendment to Regulations Governing Securities Trading on the Taipei Exchange.
 
On March 31, 2017, the FSC announced amendments to Articles 10, 13 and 17 of the Regulations Governing Securities Trading on the Taipei Exchange (TPEx). These amendments are:
 
(1) To add an exemption from the reporting to FSC regarding the termination of the securities trading on TPEx.
 
(2) To remove the provision regarding the bearer securities certificates in response to the fact that securities being traded on the TPEx are issued in non-physical form.
 
(3) To amend that issuers’ financial reports shall be reported according to the Securities and Exchange Act and the related regulations regarding the securities trading on TPEx, and that article 17 is removed consequently.
 
Reported by: Jeffrey Liu / Edison Tang
 
Trust Enterprises
 
12. Amendment to Article 6 of the ''Regulations Governing the Compliance of the Advertising, Business solicitations and Business Promotional Activities''
 
On April 7, 2017, the FSC issued a ruling to amend Article 6 of the ''Regulations Governing the Compliance of the Advertising, Business Solicitations and Business Promotional Activities''.  Trust enterprises are now allowed to provide gifts of a single item under NTD200 when engaging in promotional activities for properties trust business to elderly people or people with disabilities, provided that such gift activities shall not covertly induce investors to purchase specific financial products.
 
Reported by Jeffrey Liu / Caitlyn Kao
 
Insurance
 
13. Announcements of Draft Amendments to Regulations Governing Insurance Agents and Regulations Governing Insurance Brokers
 
On March 31, 2017, the FSC announced the amendment to the Regulations Governing Insurance Agents to simplify execution operations for insurance agents and the draft amendments of Regulations Governing Insurance Brokers. The main changes are:
 
(1) The scope of which insurance brokers are required to actively provide written analysis reports before agreement execution and the amended contents
 
(2) The simplification of execution operations for insurance brokers.
 
(3) The delegation method for insurance brokers to conduct reinsurance broker business. The content and timing of disclosure of relevant documents
 
Reported by: David Tsai / Angela Chang
 
14. Draft Amendments to Regulations Governing Insurance Enterprises and Related Persons Conducting Transactions Other Than Loans
 
On April 11, 2017, the FSC announced the amendments to the Regulations Governing Insurance Enterprises and Related Persons Conducting Transactions Other Than Loans.  We summarize below:
 
(1) Where the insurance companies purchase derivatives or constructed products linked to the securities issued by related person, it is regulated by these regulations.
 
(2) The scope and conditions for the board of directors of insurance companies to adopt general authorization are made known.
 
(3) The general authorization of board of directors to acquire or dispose ETF issued by related persons may be exempted by the restriction that the issued beneficiary of each fund shall not exceed 10%.  In addition, where insurance companies acquired or disposed of ETFs issued by related persons, the parts exceeding 10% of the total amount issued to the beneficiary of each fund shall be added to the total trading balance as defined by the Regulations.
 
Reported by: David Tsai / Angela Chang
Editors:
Mike Lu (Partner)
Stacy Lo (Partner)
Jeffrey Liu (Partner)
Kang-Shen Liu (Partner)
David Tsai (Partner)
Counselors:
Echo Yeh
Sue Su
Shih-Jung Lee
Jolene Wang (Lexcel Partners IP)

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Areas of Practice

Litigations, dispute resolution and relief, cross border and China investment, drafting and negotiation of commercial agreements, corporate establishment and registrations, mergers & acquisitions, labor and employment matters, real estate, regulatory compliance, tax advice, securities transactions, bank financing, insurance, asset management, fair trade law, and intellectual property right related.

Award

Lexcel Partners was enlisted by Legal 500, as one of recommended firms in the areas of "Corporate and M&A", and "Labor" in Taiwan. Mike Lu, Echo Yeh, Sue Su, and David Tsai of Lexcel Partners were recommended.

Lexcel Partners was ranked by Bloomberg as one of top law firms in terms of deal count and quantity for Mergers and Acquisitions in Taiwan.

Lexcel Partners was enlisted by IFLR 1000 (International Financial Law Review) as one of recommended firms in the area of "Capital Market" and "Dispute Resolution" in Taiwan. Mike Lu and Echo Yeh were recommended.

Lexcel Partners was enlisted by Chambers Asia Pacific as one of the leading firms in the areas of "Corporate and M&A" in Taiwan. Echo Yeh and Sue Su were recommended.

Lexcel Partners was enlisted by Asialaw Profiles as one of leading firms in the areas of "Banking& Financial", "Capital Market", "Corporate and M&A", "Dispute Resolution", "Financial Service Compliance" and "Labor" in Taiwan.  Mike Lu, Echo Yeh and Sue Su were recommended.

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