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. 271)
2017-05-16    
Criminal Procedure
 
1.     Amendments to the Code of Criminal Procedure and Enforcement Rules of the Code of Criminal Procedure
 
In order to enforce the protection of the rights of defendants and their counsel to access file information from detention procedures under investigation as state in Interpretation No. 737, under which the relevant provisions of the Code of Criminal Procedure shall be amended within one (1) year of the publication of the Interpretation, the Legislative Yuan passed through the three-reading process the amendments to the Code on April 21, 2017. The key points are below:
 
(1) Article 31-3 extends the mandatory defense system to the procedures of detention applied for by the prosecutor, extension of detention, court review for the defendant under detention, and remedy procedures of the above.  However, when the appointed defense attorney cannot arrive in the court within 4 hours and the defendant requests a hearing, the preceding regulation shall not apply.  Article 7-10 of Enforcement Rules of the Code of Criminal Procedure specifically provides that it will be enacted on January 1, 2017.
 
(2) Article 33-1 provides that the defense attorney in general has full rights to review evidence in detention proceedings, which would be equivalent to those in the trial  proceedings. A defendant without a defense attorney has the appropriate right to access the information.  However, the information held or acquired through review, copy or record by counsel shall not be disclosed, published or used for improper purposes.
 
(3) Paragraph 2 of Article 93 provides that where the evidence concerns damaging investigation purposes or damaging others' lives or bodies, it is improper to disclose it directly.  However, evidence forbidden to be accessed by a defendant and his/her defense attorney shall not be used as the basis for the detention review.
 
(4) Paragraph 5 of Article 93 provides the criteria of interrogation at night when the court receives a prosecutor's application for a detention review under investigation.
 
Reported by:David Tsai / Angela Chang
 
Taxation
 
2.     Regulations Governing Collection of Business Tax on Cross-Border Electronic Service
 
On April 24, 2017, the Ministry of Finance announced the Regulations Governing Collection of Business Tax on Cross-Border Electronic Service, which took effect on May 1, 2017.  We summarize the key points below:
 
(1)"Electronic service" refers to (i) the service downloaded onto computer devices or mobile devices for use via internet or other electronic transmission methods; (ii) the service used on the internet or by other electronic transmission methods without being downloaded, including online games, commercials, videos, etc.; or (iii) other service provided via internet or other electronic transmission methods for use, such as the service provided via the internet platform of foreign e-commerce entities but used in a real location.
 
(2)An "individual in Taiwan" refers to (i) where the purchased service is not used in a real location, individuals who have domiciles in Taiwan or whose location is found in Taiwan through the information of the transaction; or (ii) where the purchased service is used in a real location in Taiwan, the individuals who make the purchase.
 
(3)The Regulations provides the procedures to conduct tax registration and report tax payments.  In case of any foreign e-commerce enterprise providing electronic services to individuals in Taiwan with annual sales exceeding NTD 480,000 (around USD16,000), such enterprises shall apply for tax registration.
 
Reported by:Stacy Lo / Peter Huang
 
3.     Amendment to the Standards for Reduction or Exemption from Penalties for Tax Violation
 
The Minister of Finance announced the amendment to the "Standards for Reduction or Exemption from Penalties for Tax Violation" on April 21, 2017.  Tax evasion cases under Article 51 of the Value-added and Non-value-added Business Tax Act of which the amount of tax evasion is NT$2,000 or below in each payment term, or the amount of tax evasion of imported goods levied by the custom is NT$5,000 or below, shall be exempted from penalties.
 
Reported by:Stacy Lo / Peter Huang
 
4.     Amendment to the Income Basic Tax Act
 
The Legislative Yuan passed three readings of the amendments to the Income Basic Tax Act on April 21, 2017, to establish the anti-avoidance systems for Controlled Foreign Companies (CFC) held by individuals.
 
According to the amended Act, if an offshore profit-seeking enterprise established by a Taiwan individual is deemed a CFC, the earnings derived from the investment in such CFC shall be included in the foreign income in proportion to his/her shareholding for the determination of the basic aggregate income and alternative minimum tax, even if the dividends or earnings have not been distributed. 
 
This amendment will be enforced concurrently with an CFC held by profit-seeking enterprise and will not be enforced until the tax treaty between Taiwan and China becomes effective, exchange of tax account information among the signatories of the Common Reporting and Due Diligence Standard (CRS) have been implemented, and the relevant regulations have been promulgated and well promoted.  The date of enforcement will be further determined by the Executive Yuan.  We summarize the new amendments below:
 
(1) An offshore company shall be deemed a CFC held by the Taiwan individual if (i) he/she together with his/her related persons, directly or indirectly hold 50% or more shareholding or capital in, or have significant influence on an offshore entity, and (ii) the income tax rate applied in the jurisdiction where the offshore company established is lower than 70% of the income tax rate applicable to the Taiwan profit-seeking enterprise (i.e., 11.9%), or only shared income will be taxed in such jurisdictions.  The individual or he/she together with his/her spouse and relatives within two degrees of kinship thereof holds 10% or more shareholding or capital in a CFC shall be subject to the taxation requirement for CFCs.
 
(2) An exemption will apply if the CFC has effective operations or the earnings of the CFC in the then-current year are below a certain baseline.  Said baseline will be further determined by the Ministry of Finance.
 
(3) Earnings and dividends of the CFC, even though not distributed, shall be included in the foreign income of the Taiwan individual in proportion to his/her shareholding ratio.  The foreign income less than NT$1 million will not be included in the basic aggregate income.  Afterwards, when dividends are actually distributed, an equal amount will not be included in foreign income.
 
Reported by:Stacy Lo / Peter Huang
 
5.     Amendments to the Tobacco and Alcohol Tax Act
 
On April 21, 2017, the Legislative Yuan passed three readings of the amendments to the Tobacco and Alcohol Tax Act.  The key amendment is to raise the tobacco tax from current NT$590 to NT$1,590 per 1,000 sticks of cigarettes or per kilogram of tobacco products.  The additional tobacco tax income collected after this increase will aid long-term care services.
 
Reported by:Kangshen Liu / Chenchi Wang
 
6.     Amendment to the Estate and Gift Tax Act
 
The Legislative Yuan three readings of the amendment to the "Estate and Gift Tax Act" on April 25, 2017.  The tax rate will be adjusted from 10% flat to 3 tax brackets (10%, 15% and 20%) respectively, and the additional tax income will be the source of funding for long-term care services.
 
Reported by:Stacy Lo / Peter Huang
 
Medical Care Act
 
7.     Amendments to the Medical Care Act
 
On April 21, 2017, the Legislative Yuan passed the amendments to partial articles of the Medical Care Act.  It adds that no person shall hinder medical care practices by means of public insult.  The violator would be fined by NT$30,000 to NT$50,000.  Additionally, it adds that anyone who hinder medical personnel or emergency medical aid personnel from carrying out medical care or aid practices by means of intimidation or other illegal methods is subject to imprisonment for no more than 3 years, and may additionally be fined by no more than NT$300,000.
 
Reported by:Jolene Wang / Chenchi Wang
 
Labor
 
8.     Draft Amendment to "Qualifications and Criteria Standards for Foreigners Undertaking the Jobs Specified under Items 1-6, Paragraph 1, Article 46 of the Employment Service Act"
 
On, April 11, 2017, the Ministry of Labor pre-announced the draft amendment to the “Qualifications and Criteria Standards for Foreigners Undertaking the Jobs Specified under Items 1-6, Paragraph 1, Article 46 of the Employment Service Act”.  The draft amendment provides that foreign spouses who stay in Taiwan with foreign professional persons may engage in part-time specialized or technical work or in part-time managerial work for enterprises invested in or established by overseas Chinese or foreigners.  In addition, athlete work, artistic/entertainment work, and work places for hiring foreigners to engage in artistic/entertainment work may be exempted from providing prescribed certificate documents where they are approved in an ad hoc manner by the central competent authority in consultation with other concerned central competent authorities.
 
Reported by:David Tsai / Zachary Peng
 
Long-Term Care
 
9.     Draft of the Enforcement Rules of the Long-Term Care Services Act
 
On April 21, 2017, the Ministry of Health and Welfare preannounced draft Enforcement Rules of the Long-Term Care Services Act, which substantiates the Long-Term Care Services Act, including the items to be stated in physician's opinions on long-term care services and the definitions of "daily care", "family care", "temporary accommodation services" and "public long-term care institutions", etc.
 
Reported by:Kangshen Liu / Mark Chen
 
Limited Partnership Act
 
10. Draft Enactment of the Specified Amount Provided under Paragraph 3, Article 27 of the Limited Partnership Act
 
The Ministry of Economic Affairs ("MOEA") announced the draft rule under Paragraph 3, Article 27 of the Limited Partnership Act that annual financial statements of a limited partnership whose total capital amount reaches NT$30 million (around US$1 million) shall be audited by a CPA before submission to partners for recognition.
 
Reported by:Mike Lu / Angela Lin
 
Corporate
 
11. Draft Amendments to the ''Regulations Governing the Discharge of Duties by Audit Committee of Public Companies'', the ''Regulations Governing Procedure for Board of Directors Meetings of Public Companies'' and the ''Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies''
 
The Financial Supervisory Commission ("FSC") issued a ruling to announce draft amendments to the above regulations.  We summarized the key point below:
 
(1)    At least one independent director must attend in person the board meeting of public companies that assign independent directors.  All independent directors shall attend the board meetings containing proposals which must be approved by the board;
 
(2)    A public company shall record on audio or videotape the entire proceedings of a meeting of the audit committee, and preserve the recordings for at least five years. In the case of litigation in relation to a resolution, such record shall be preserved until the litigation is concluded;
 
(3)    A public company shall announce publicly the reasons why they nominate a candidate who has already served as independent director for three successive terms along with the public notice for the result on the review of nominees.  The public company shall also explain such reasons to their shareholders during the election at the shareholders' meeting; and
 
(4)    The members of review committees for public tender offers and special committees for mergers and acquisitions will not be subject to the restrictions set out in Subparagraph 7, Paragraph 1, Article 3 of the Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies and may act as independent directors.
 
Reported by:Mike Lu / Caitlyn Kao
 
12. Ruling about Required Documents for Capital Reduction
 
On April 5, 2017, the MOEA issued a ruling (with Ref No. Chin-shang-Zi-10602407510) to announce that though the capital reduction in accordance with Article 28-2 of Securities and Exchange Act is exempted from certification by a CPA, it is still required that companies provide a statement of change of capital on the record date along with the application to facilitate the review work.
 
Reported by:Jeffrey Liu / Allen Lai
 
Insurance Act
 
13. Draft amendment to the Regulations Governing Derivatives Transactions Conducted by Insurance Companies
 
The FSC announced the draft amendment to the "Regulations Governing Derivatives Transactions Conducted by Insurance Companies" on April 18, 2017.  We summarize the key points below:
 
(1)    The investment strategy for insurance companies to invest in structured products shall be included in the transaction principles and policies of the internal procedures for derivatives transactions.
 
(2)    Insurance companies shall at minimum review investment positions in structured products on a monthly basis and evaluate whether the performance is in line with the preset transaction strategies and whether the risk exposure may undermine the financial soundness of the company's performance.
 
(3)    Since insurance companies' internal audit reports shall be reported or may be exempted from reporting to the competent authority according to the “Regulations Governing Implementation of Internal Control and Auditing System of Insurance Enterprises”, the requirement that the internal audit report regarding derivatives transactions conducted by insurance companies shall be filed with the competent authority for reference is canceled.
 
Reported by:Stacy Lo / Angela Lin
 
Securities Firms
 
14. Expansion of Scope of Orders on Trading Foreign ETFs by a Non-professional Investor.
 
On April 19, 2017, the FSC issued an updated ruling (with Ref No. Chin-Guan-Zheng-Quan-Zi-1060003019).  According to the ruling, securities firms are permitted to accept non-professional investors' order to trade all kinds of ETF, provided that for non-professional investors who intends to trade leveraged or short ETFs (for which the leverage shall not exceed two (2) times and the inverse shall not exceed one (1) time), they must meet specified qualification conditions.
 
Reported by:Jeffrey Liu / Edison Tang
 
Intellectual Property
 
15. Amendments to Enforcement Rules of the Patent Act and Patent Examination Guidelines
 
On April 19, 2017, the MOEA announced that the amendments to the Enforcement Rules of the Patent Act, which were made to comply with the amendments to the Patent Act concerning grace period requirements, and the corresponding Patent Examination Guidelines, Part I, Procedural Examination and Patent Right Management, Chapters 2, 4, 7 and 13, became effective as of May 1, 2017.  The MOEA further announced on April 27, 2017, that the corresponding Patent Examination Guidelines, Part II, Substantive Examination for Invention Patents, Chapter 3, Patentability, Section 4, Exceptions to Loss of Loss of Novelty or Inventive Step, and the corresponding Patent Examination Guidelines, Part III, Substantive Examination for Design Patents, Chapter 3, Patentability, Section 4, Exceptions to Loss of Loss of Novelty or Inventive Step, also took effect as of the same date (May 1, 2017).
 
Reported by:Jolene Wang / Linda Cheng
 
SITE/SICE
 
16. New Amendment to SITE/SICE Act
 
On April 20, 2017, The Executive Yuan approved a draft amendment to the Securities Investment Trust and Consulting Act proposed by the Financial Supervisory Commission, which will be submitted to the Legislative Yuan for further review.  We summarize the Amendments below:
 
(1)    For the private placement of securities investment trust funds ("SIT Funds"), the total number of qualified investors will be increased to 99.
 
(2)    The assets authorized to be held in the name of the securities investment trust enterprise ("SITE") and the securities investment consulting enterprise ("SICE") for clients shall be kept separately and independently from their proprietary assets.
 
(3)    The amendment simplifies the investment operational process and the requirements for the SITE in connection with the investment research and analysis report.  The methods regarding the analysis of the investments or transactions of the SIT Fund will be subject to rules of the internal control system of each SITE.
 
(4)    The rebates or other benefits received from the securities firms, futures brokers or other counterparties relating to mandated assets' investments in securities, derivatives or other items approved by the regulator shall be credited to the client's transaction costs.
 
(5)    For the clients who meet the qualifications stipulated by the regulator, certain requirements for asset custody, prerequisites for contract execution or accounting matters for the discretionary investment (management) services business may be exempted or simplified.
 
(6)    The amendment introduces a criminal penalty on directors, supervisors, managers or employees of a SITE or SICE for breaching their duties with an intent to gain illegal benefits or to damages SIT Funds, and as a result causing damages to the SIT Funds or mandated assets.
 
Reported by:Jeffrey Liu / Edison Tang
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.

編輯室的話
書寫是法律人的天職,各種形式的書寫,摘記的、論述的、分析的、翻譯的、符號的、推敲的,法律人在文字中衍繹、歸納、定位、尋求最近到最遠的邊緣,於是我們決定出版,誌念書寫的軌跡。