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. 273)
2017-06-13    
Labor
 
1.     Promulgation of "Regulations Governing the Confidentiality and Management of Reporting Cases against Labor Standards Act"
 
The Ministry of Labor promulgated the "Regulations Governing the Confidentiality and Management of Reporting Cases against Labor Standards Act" on May 15, 2017, which is summarized below:
 
(1) Reporters may file reports in oral or written statements, specifying (i) their names, contacts and reporting dates, (ii) the names, responsible persons and address of the reported business, and (iii) the specific violations of labor laws or regulations and supporting information to the competent authorities or inspection authorities.
 
(2) Authorities accepting the reports shall keep confidential the information with which the identities of the reporters may be identified, except for the persons who have already learned or are able to learn because of the mediations, arbitrations, and decisions under the Act for Settlement of Labor-Management Disputes or civil litigations, or the reporters consider there is no need for confidentiality.  In addition, viewing or transcription by any third party is forbidden.
 
(3) The Regulations took effect on the date of promulgation.
 
Reported by: David Tsai / Zachary Peng
 
Telecommunication
 
2.     Draft Amendments to the Regulations for Administration on Fixed Network Telecommunications Business
 
On May 16, 2017, the National Communications Commission preannounced draft amendments to Article 33 of the Regulations for Administration on Fixed Network Telecommunications Business, pursuant to which specifications of all set-up boxes provided by an operator of a local network business to its customers, either for a new customer or for a replacement, shall meet the standards set forth in Paragraph 1, Article 42 of the Telecommunications Act from January 1, 2019. 
 
Anyone who has comments or recommendations on the proposed amendment may submit opinions within 60 days of May 17, 2017.  
 
Reported by: Kangshen Liu / Nereid Lin
 
Taxation
 
3.     Regulations Governing Place of Effective Management
 
According to Article 43-4 of Income Tax Act, a profit seeking enterprise established under foreign laws with the Place of Effective Management (PEM) in Taiwan shall be deemed a profit-seeking enterprise with headquarters in Taiwan where business income tax shall be levied accordingly and tax treaties may apply.  On May 23, 2017, the Minister of Finance issued the Regulations Governing Place of Effective Management, and we summarize below:
 
(1) If a foreign profit-seeking enterprise manages to apply for primary listing, primary OTC-listing or registration as emerging stock and thus needs to conduct compliance matters according to the regulations in Taiwan (such as the shareholders meeting shall be held in Taiwan and at least one of the independent directors shall be a national of the Republic of China (R.O.C.), such matters may be excluded from the judgment of constituent elements for PEM.
 
(2) The tax collection authority shall bear the burden of proof in reviewing and determining whether the PEM of a foreign profit-seeking enterprise is in Taiwan, but the decision maker of material management is obligated to assist.  A foreign profit-seeking enterprise may also apply for the PEM status by submission of relevant information and documents.
 
(3) For a foreign profit-seeking enterprise with PEM status, its responsible person shall file an annual tax return and pay taxes; a foreign profit-seeking enterprise with PEM status shall present the approval of PEM status issued by the tax collection authority to the tax withholder or payer when receiving income derived from sources in the R.O.C., and the tax withholder or payer shall conduct withholding in accordance with the regulations regarding payment to domestic profit-seeking enterprises.  Interests paid , income derived from the transaction of structured products, and  insurance benefits paid by offshore banking units, offshore securities units and offshore insurance units to foreign profit-seeking enterprise shall be exempt from income tax withholding according to the Offshore Banking Act, and shall be consolidated into the annual profit-seeking enterprise taxable income by said foreign profit-seeking enterprise.
 
This Regulations will not be enforced until the tax treaty between Taiwan and China becomes effective, exchange of tax accounts information among the signing countries of the Common Reporting and Due Diligence Standard have been implemented and duly promoted.  The date of enforcement will be further determined by the Executive Yuan.
 
Reported by: Stacy Lo/ Peter Huang
 
4.     Amendment to the Tax Collection Act
 
On May 26, 2017, the Legislative Yuan passed an amendment to the Tax Collection Act to authorize the Ministry of Finance to negotiate agreements with foreign governments and international organizations regarding information exchanges for taxation purpose and mutual assistance in tax matters.  Please refer to ourAlert Sheet dated March 31, 2017 for more information.
 
Reported by: Stacy Lo / Mark Chen
 
SITE
 
5.     Relaxing the Investment Restrictions on ETFs and Index Funds
 
On May 17, 2017, the Financial Supervisory Commission (FSC) announced three rulings to relax the investment scopes and restrictions for ETFs and index funds offered by securities investment trust enterprises (SITEs).  We summarize the key points below:
 
(1) In order to increase the operational flexibility for ETFs and index funds, the amendments permit ETFs and index funds to, for the purpose of investing in component securities of tracked index or for employing replication strategy on tracked index, invest in high yield bonds and bonds of Rule 144A (Ruling with reference number of 10600158981).
 
(2) In response to the amendment under the preceding ruling, the scope of high yield bonds invested in by SITE funds has also been amended to cope with the ruling with reference number of 10600158981 (Ruling with reference number of 1060015898).
 
(3) In order to increase the operational flexibility for ETFs and index funds and for ETFs and index funds investing in securities to be consistent with the component securities of the tracked index, the restriction under Subparagraph 17, Paragraph 1, Article 10 of the Regulations Governing Securities Investment Trust Funds, which refers that the total amount invested by a SITE fund in any short-term bills and securities issued, guaranteed or endorsed by any single company shall not exceed 10 percent of the net asset value may be exempted (Ruling with reference number of 10600158982).
 
Reported by: Jeffrey Liu / Angela Chang / Angela Lin
 
Finance
 
6.     Draft Amendment to the Regulations Governing Domestic Branches of Financial Institutions
 
On May 18, 2017, the FSC issued a press release and proposed to amend the Regulations Governing Domestic Branches of Financial Institutions (Regulations) in the following directions.  The FSC also announced that after the amendment to the Regulations takes effect, financial institutions may apply for the establishment of a branch based on the new Regulations.
 
(1) For financial institutions to establish a new branch, the Regulations require that the average before-tax return on equity in the previous three years shall exceed 1.5 times of average returns on equity of domestic banks and credit cooperatives.  The FSC proposed to reduce the average before-tax return on equity from 1.5 times to 1 time;
 
(2) A financial institution may apply for the establishment of a new branch twice a year, and the number of branches to be applied for is not restricted; and
 
(3) Application for establishment of a new branch in a remote rural area will not be subject to the application time limit.
 
Reported by: Stacy Lo / Mark Chen
 
7.     Amendments to the Rules Governing Offshore Banking Branches
 
On May 22, 2017, the FSC announced the amendments to the Rules Governing Offshore Banking Branches.   Please refer to Lexgroup Newsletter No. 272 for more information.
 
Reported by: Stacy Lo / Nereid Lin
 
Business Registration
 
8.     A Ruling Related to Article 29 of the Business Registration Act
 
On May 10, 2017, the Ministry of Economic Affairs issued a ruling for the following matters under Subparagraph 1, Paragraph 1, Article 29 of the Business Registration Act (Regulation) which we summarized below:
 
(1) The competent authorities shall not revoke the registration in accordance with the Regulation where forged or altered behavior has not been confirmed guilty by a court's final judgment.  However, if through relevant evidential or supporting documents that the competent authority is able to ascertain that the registered information is derived from forged or altered instruments, it may revoke the registration accordance to the Administration Procedure Act; and
 
(2) Where a registration of a business falling under circumstances listed in the Regulation (False Registration) after it has closed its business or its registration has been revoked by the competent authority, the competent authority shall first revoke the previous disposition for the close of business or the revocation of the registration, and then revoke the False Registration pursuant to the Regulation.
 
Reported by: Mike Lu / Caitlyn Kao
 
Corporate governance
 
9.     Draft Regulations Governing Appointment of Independent Directors and Compliance Matters for Electricity Enterprises Whose Scale Reaches Certain Level
 
The Ministry of Economic Affairs announced the draft "Regulations Governing Appointment of Independent Directors and Compliance Matters for Electricity Enterprises Whose Scale Reaches Certain Scale" (Rules) on May 26, 2017.  We summarize below:
 
(1) The Rules apply to electronic enterprises established as companies limited by shares whose paid-in capital reaches NTD3 billion (around USD100 million).
 
(2) The Rules set forth qualifications of the independent directors (such as commerce, legal, electricity, energy and other professional knowledge) and requirements of independence (for example restrictions on the employment relationship, shareholding, kinship or financial or business relationship).
 
(3) The independent directors of one electricity enterprise shall not concurrently serve as an independent director of another electricity enterprise and shall not concurrently serve as an independent director of more than 3 other companies.
 
(4) Electricity enterprises which are required to appoint independent directors shall adopt a candidate nomination system according to Article 192-1 of the Company Act and shall state the same in its articles of incorporation.  The term of office of independent directors shall share the same term of non-independent directors and shall be elected at the same shareholders meeting.  For electricity enterprises which have a sole shareholder or are organized by the government, the independent directors may be appointed by the sole shareholder or the government.
 
(5) Independent directors and non-independent directors shall not change their status to the other during their term of office.
 
(6) Where the board of the electricity enterprises has position(s) for managing directors, the managing directors shall include not less than 1 independent director member, and not less than one-fifth of the managing director seats shall be held by independent directors.
 
(7) Independent directors shall review the operational plan, financial reports, matters to be approved by the shareholders' meeting or reported to the board meeting according to laws and regulations and the articles of incorporation and material matters required by the securities authority in detail.
 
(8) Where independent directors deem necessary during the performance of office, independent directors may ask the board to appoint relevant personnel or hire experts to assist and the necessary costs are to be borne by the electricity enterprise.
 
(9) Electricity enterprises which are required to appoint independent directors under the Rules are exempted from application of the provisions hereof before the expiration of the term of office of the incumbent directors.
 
Reported by: Mike Lu / Angela Lin
 
Food and Drug Administration
 
10. Draft Amendment to the Pharmaceutical Affairs Act
 
On May 26, 2017, the Legislative Yuan passed three readings of the amendments to the Pharmaceutical Affairs Act (Act). We summarize the amendments below:
 
(1) It is stipulated that business undertakings engaged in the wholesale, importation and exportation of western pharmaceuticals must obtain a license for distribution, and that their quality management related to the purchase, storage and supply of products, and other distribution operations must comply with the Guide to Good Distribution Practice for Medicinal Products. 
 
(2) Penalties for violating the Guide to Good Distribution Practice for Medicinal Products have been added. 
 
(3) In view of the amendments to the Criminal Code, the provisions on confiscation and compulsory collection in Article 88 of the Act have been deleted.  Further, it is stipulated that, when there are obvious difficulties in determining the range and amount of criminally obtained assets and compulsory collection, the range and amount can be determined by estimation.
 
Reported by: Jolene Wang / Crick Liang
 
11. Amendment to the Controlled Drugs Act
 
The Legislative Yuan passed three readings of the amendments to the Controlled Drugs Act on May 26, 2017, to allow the manufacture of Classes I and II controlled drugs to be commissioned to a pharmaceutical firm by the Food and Drug Administration (FDA), if necessary, to ensure the stable supply of said controlled drugs.  In addition, to increase the sources of narcotics for research purposes, the amendments authorize the FDA to use confiscated narcotics in medicine and scientific research.
 
Reported by: Jolene Wang / Crick Liang
 
12. Draft Amendment to the Act for the Development of Biotech and New Pharmaceuticals Industry, Article 3
 
On May 12, 2017, the Executive Yuan issued a press release to designate four emerging biotech and therapeutic/pharmaceutical items, including "Precision Medicine Product", "Genetic Therapy Products", "Cell Therapy Products", and "Paragraph IV Drugs against Brand Drug Company according to Hatch-Waxman Act of the U.S.A." to fall under the Act for the Development of Biotech and New Pharmaceuticals Industry, which was promulgated on January 18, 2017.  Such items will be announced after examination by the Ministry of Economic Affairs in conjunction with relevant departments such as the Ministry of Science and Technology and the Ministry of Health and Welfare as well as academia and research institutions.
 
Reported by: Jolene Wang / Linda Cheng
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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