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. 272)
1.     Ruling Issued by the Ministry of Labor Related to Compensation Leave for Work Undertaken on Rest Day
The ruling issued by the Ministry of Labor (Ref. No.: Lao-Don-Tiao-2-Zi-Di-1060130937) dated May 3, 2017 indicates that the employer obtaining the consent of employee to work on a  rest day as stated in Article 36 of the Labor Standards Act (LSA) shall pay the salary for work undertaken on a rest day pursuant to Paragraphs 2 and 3, Article 24 of the LSA.  It is not prohibited by law if the employee would like to take the compensatory leave in lieu of the salary mentioned above after his/her provision of work in the rest day.  However, the standards, timeframe and method for dealing with the hours of untaken leave shall be set forth appropriately.
If an employer unilaterally sets forth that an employee can only select the compensatory leave for the work on a rest day, it is not in line with the LSA’s regulations.  If there is any dispute related to the claim for the pay for the work on a rest day, the employer shall bear the burden of the proof.
Reported by: David Tsai
2.     Draft Information and Communication Security Management Act
On April 28, 2017, the Executive Yuan announced draft Information and Communication Security Management Act (Act), which is summarized as below:
(1)  The governmental agencies, as well as key infrastructure providers, state-owned enterprises and state-funded foundations (collectively “non-governmental institutes”), shall be subject to the Act.  (Article 2)
(2)  The Executive Yuan shall stipulate regulations governing classification of information and communication security obligations.  (Article 6)
(3)  Both governmental agencies and non-governmental institutes shall respectively stipulate protection plans of information and communication security (the “protection plan”).  (Articles 9, 15 and 16)
(4)  Practice of the protection plans of governmental agencies and key infrastructure providers shall be subject to auditing performed by their supervisory agencies or competent authorities, and the competent authority may also perform audits on other non-governmental institutes.  (Articles 12, 15 and 16)
(5)  Both governmental agencies and non-governmental institutes shall respectively establish report and management system of security events, according to which reports of investigation, management and improvement of a security event shall be submitted when such an event occurs.  (Articles 13 and 17)
(6)  The competent authority or local government may enter a non-governmental institute for inspection when material failure is found during the audit of a protection plan or when material security event occurs.  (Article 18)
Reported by: Kangshen Liu / Nereid Lin
Intellectual Property
3.     TIPO-JPO PPH MOTTAINAI Pilot Program Extended for Three Years from May 1, 2017
The Patent Prosecution Highway (PPH) pilot program between the Taiwan Intellectual Property Office (TIPO) and Japan Patent Office (JPO) was launched on May 1, 2012, and subsequently upgraded to PPH MOTTAINAI and extended for three years from May 1, 2014.  Under the PPH MOTTAINAI, an applicant is allowed to file a PPH request at any patent office based on earlier examination results from another patent office as long as both patent offices are participating in the pilot program. 
The economic and trade relations between Taiwan and Japan have always been close.  Japan outnumbers other countries in invention patent applications filed in Taiwan.  In 2016 (last year), TIPO received a total of 12,006 invention patent applications from Japanese applicants while JPO received a total of 1,306 invention applications from Taiwanese applicants. 
The current PPH MOTTAINAI pilot program expired on April 30, 2017.  The TIPO announced that both patent offices have agreed to extend this program for three years from May 1, 2017, so as to continuously provide this convenient and efficient PPH service to applicants of both sides.
Reported by: Jolene Wang / Linda Cheng
4.     Draft Regulations for Money Laundering Control of Financial Institutions
On May 11, 2017, the Financial Supervisory Commission (FSC) announced the draft Regulations for Money Laundering Control of Financial Institutions (Regulations).  We summarize the Draft below:
(1)  The Regulations apply to banks, securities and futures enterprises, insurance enterprises, electronic payment enterprises, and electronic stored value card issuers as supervised by the FSC.
(2)  Financial institutions shall conduct KYC procedures on customers upon account opening.  For corporate and organizational customers, the financial institutions shall further acquire articles of incorporation of the customers and understand the controlling structure and beneficiaries in substance of the customers (which means the natural persons who own ultimate controlling power of the customers).  Additionally, financial institutions shall continually review the customers' data and ask the customers to update relevant information after account opening.
(3)  The enforcement of KYC procedures on the customers and continuous review shall be conducted on risk-based approach.  The enhanced measures comparable to the risk shall be taken for the customers from the countries and areas with high risk of money laundering and terrorism financing.
(4)  The financial institutions shall check whether the customers are important political officers of a domestic or foreign government or international organization or subject to sanctions, and the scope of examination shall be extended to beneficiaries in substance or senior managing personnel of corporations and organizations.
(5)  The financial institutions shall conduct KYC and report to the Investigation Bureau large-volume transactions and suspicious transactions when the customers engage in large-volume transactions, or the transactions with patterns and amounts apparently different from before.  To mitigate the influence on customers’ normal transactions, the Regulations further stipulates that the transactions between financial institutions and governments and the payments arising from the agency business of the country may be exempted from reporting.
Reported by: Stacy Lo/ Peter Huang
5.     Draft Sandbox Act – i.e. FinTech Innovation and Experiment Act
On May 4, 2017, the Executive Yuan passed a draft of FinTech Innovation and Experiment Act (Draft), aiming to establish the regulatory sandbox for FinTech enterprises, in order to provide a safe environment for FinTech R&D, as well as provide protection to the financial market order and consumers.  The Draft will be submitted to the Legislative Yuan for further review.  Please refer to our Alertsheet dated February 24, 2017 for more information.
Reported by: Stacy Lo / Mark Chen
6.     Amendments to the "Rules Governing Offshore Banking Units"
The FSC completed the amendment to the "Rules Governing Offshore Banking Branches" on May 9, 2017, which will be announced for implementation soon.  We summarize the key points below:
(1)  Offshore Banking Units (OBUs) shall follow the anti-money laundering laws/regulations and the self-regulatory rules of the Bankers Association to conduct KYC, and such KYC procedures shall be included into the internal control and internal audit system.
(2)  OBUs are permitted to conduct KYC on foreign customers via overseas branches or subsidiaries, provided that certain requirements are met.
(3)  For account openings, OBUs shall not induce or assist domestic customers to switch their resident identities to non-resident to open accounts with OBUs, and relevant internal control mechanisms shall be established accordingly.
(4)  The draft amendment provides a 6-month grace period for banks to adjust internal operational procedures and system settings.
Reported by: Stacy Lo / Angela Lin
7.     Relevant Application Forms for Tax Deduction Due to Research and Development Activities
On April 20, 2017, the FSC issued a ruling which was forwarded by the Securities Investment Trust & Consulting Association of the R.O.C. on April 27, 2017.  The ruling explains that pursuant to Article 12-1 of the Statute for Industrial Innovation, where a company receives revenue from assignment or licensing of its intellectual property rights in its own results of research and development, up to 200 percent of its expenses of research and development activities in the then current year may be deducted from the amount of its taxable income up to the amount of the above revenue in that year.  The company may submit application forms to the FSC two months before the starting date of the tax return period to obtain approval for the tax deduction.
Reported by: Jeffrey Liu / Caitlyn Kao
Medical Care Act
8.     Amendments to the Medical Care Act
As to the amendments to partial articles of the Medical Care Act on which we reported in Lexgroup Newsletter Issue No. 271, the President promulgated the same on May 10, 2017, taking effect on the same day.  It adds that no person shall hinder medical care practices by means of public insult.  The violator would be fined NT$30,000 to NT$50,000.  In addition, anyone who hinders 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 no more than NT$300,000.
Reported by: Jolene Wang / Chenchi Wang
Long-Term Care
9.     Draft Regulations Governing Establishment and Management of Long-Term Care Services Institution
On May 8, 2017, the Ministry of Health and Welfare preannounced draft Regulations Governing Establishment and Management of Long-Term Care Services Institution.  We summarize the draft below.
(1)  Pre-establishment, establishment, expansion, reduction or move of a long-term care services institution is subject to prior approval.  (Article 2)
(2)  Qualifications of the applicant of long-term care services institution and it responsible person are specified.  (Articles 3 and 4)
(3)  The finances and accounting of a long-term care services institution established by a legal entity shall be independent. (Article 21)
(4)  A private long-term care services institution shall set up an accounting system and accounting books and shall keep relevant accounting documents.  If the total annual income of such an institution is more than NT$30 million, it shall have a CPA audit and certify its financial statements. (Article 22)
(5)  The requirements to convert the organizations which provide community-type or accommodation-type long-term services to a long-term care services institution before the Long-Term Care Services Act takes effect are specified. (Articles 27 and 28)
Reported by: Kangshen Liu / Mark Chen
Mike Lu (Partner)
Stacy Lo (Partner)
Jeffrey Liu (Partner)
Kang-Shen Liu (Partner)
David Tsai (Partner)
Echo Yeh
Sue Su
Shih-Jung Lee
Jolene Wang (Lexcel Partners IP) ̨0.5s TȲ Ͳ ̨ϽA·Ħ ǰĦ ҈@С ̨Ԯ ̨ϲӍ

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.


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.