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. 274)
2017-06-27    
Taxation
 
1.     Amendment to the Enforcement Rules of the Estate and Gift Tax Act
 
On June 13, 2017, the Ministry of Finance (MOF) announced the amendment to the Enforcement Rules of the Estate and Gift Tax Act, which provides that incremental tax income generated from adjustment to the estate and gift tax rates will be the source of funding for long-term care services and the Act Governing the Allocation of Government Revenues and Expenditures will not apply.
 
Reported by: Stacy Lo/ Peter Huang
 
2.     Business Tax on Sale of Houses and Lands by Individuals
 
On June 7, 2017, the MOF issued a ruling regarding the business tax on individuals selling house and/or lands:
 
(1) the business tax related regulations apply to sale of houses and lands by individuals meeting any one of the following criteria:
 
A.    Having a fixed place of business, including setting up a website;
B.    Having a business name;
C.    Hiring employees to conduct sales; or
D.   Having regular and continuous selling activities, excluding houses acquired more than 6 years prior to the sale, or lands in possession for 10 years before construction of the houses thereon.
 
(2) The above criteria applies to sale of houses obtained by individuals participating in urban renewal plans.
 
(3) An individual may be exempted from tax registration if he/she only sells land in a joint construction plan.
 
Reported by: Stacy Lo/ Peter Huang
 
3.     Draft Regulations Governing Controlled Foreign Company
 
On 6 June, 2017, the MOF announced the draft Regulations Governing Controlled Foreign Company.  We summarize as follows:
 
(1) Shareholding threshold:  A Taiwan profit-seeking enterprise, together with its affiliates, directly or indirectly holds 50% or more shareholding or capital in, or has significant influence on an offshore affiliate (CFC).
 
(2) Definition of affiliates:  A profit-seeking enterprise directly or indirectly holds 20% or more shareholding or capital in, or has significant influence on another profit-seeking enterprise, etc.
 
(3) Low-tax jurisdictions or areas:  The income tax rate applying to the jurisdiction or areas where the CFC is established does not exceed 70% of the income tax rate applicable to Taiwan profit-seeking enterprises (i.e., 11.9%), or only domestic income is taxable in such CFC jurisdiction.
 
(4) Exemptions: The CFC has effective operation, or the earnings of the CFC in the then current year are NTD 7,000,000 or below.
 
(5) Taxation: Earnings of the CFC shall be included in the income of the Taiwan profit-seeking enterprise based on the shareholding ratio and the holding period and subject to income tax.  Afterwards, when dividends are distributed, an equal amount will not be subject to further income tax.
 
(6) Priority order:  If a foreign profit-seeking enterprise has the place of effective management (PEM) in Taiwan and is concurrently controlled by a Taiwan profit-seeking enterprise, the taxation requirements for PEM shall apply.
 
Reported by: Stacy Lo/ Peter Huang
 
Fair Trade
 
4.     Amendments to the Fair Trade Act
 
The President promulgated the amendment to the Fair Trade Act on June 14, 2017, pursuant to which the period for the Fair Trade Commission (FTC) to review the combination cases is changed from "30 days or extended to 60 days if necessary" to "30 working days or extended to 60 working days if necessary."  The FTC may also seek public opinion and industrial economic analyses on cases reported from academic research institutions.  In addition, the FTC shall provide the cause of combination to the party that disagrees with the combination and seek its opinions.
 
Reported by: Kangshen Liu / Zachary Peng
 
Food and Drug Administration
 
5.     Amendment to the Controlled Drugs Act
 
With respect to the amendment to the Controlled Drugs Act (the “amended Act”) on which we reported in Lexgroup Newsletter (Issue No. 273), the President promulgated the same on June 14, 2017, taking effect on the same day. The amended Act allows 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.
 
Reported by: Jolene Wang / Crick Liang
 
6.     Amendments to Pharmaceutical Affairs Act
 
The amendments to the Pharmaceutical Affairs Act, including addition of Article 53-1 and revision of Articles 88 and 92, were promulgated by the President and came into effect on June 14, 2017.  Article 53-1 adds requirements for good western pharmaceuticals shipping and sales, and Article 92 adds relevant penalties.  Article 88 repeals related regulations governing confiscation and adds 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.  Please refer to Lexgroup Newsletter (Issue No. 273).
 
Reported by: Jolene Wang / Linda Cheng
 
7.     Amendments to Fundamental Science and Technology Act
 
The amendments to the Fundamental Science and Technology Act, passed by the Legislative Yuan on May 26, 2017, were promulgated by the President and came into effect on June 14, 2017.  We summarize below:
 
(1)   To add that the income derived from research and development results shall not be subject to relevant provisions of the National Property Act (Article 6).
 
(2)   To cancel the authorization basis for prescribing the regulations governing revenues, expenditures, safekeeping, and use of the National Science and Technology Development Fund by the Executive Yuan (Article 12).
 
(3)   To stipulate that the National Science and Technology Development Fund shall allocate a certain percentage of the funds to promote the popularization of scientific knowledge (Article 13).
 
(4)   To add the authorization basis for conferring favorable treatment and providing insurance or other necessary measures for scientific and technological personnel, and awarding those with major achievements by the central competent authority (Article 15).
(5)   To add that research personnel in public school at the junior college level and above or public research institutions (organizations) are allowed to be concurrently engaged in starting up companies, which shall not be subject to the Civil Servants Work Act, Article 13, Paragraph 1, which prevents civil servants from operating businesses (Article 17).
 
Reported by: Jolene Wang / Linda Cheng
 
8.     Amendment to the Sanitation Standard for Food Cleansers
 
The Ministry of Health and Welfare (MOHW) announced on June 12, 2017, the amendment to the Sanitation Standard for Food Cleansers, summarized below.
 
(1)   It is stipulated that after using a substance listed in Appendix 2 to disinfect foods, the foods must be further washed by drinkable water sufficiently or be subjected to an appropriate treatment, such that the concentration of the substance in the final food products is under the limit set forth in Appendix 2.
 
(2)    It is clarified that the “total available chlorine” mentioned in Appendix 2 refers to the sum of chlorates and chlorites.
 
 Reported by: Jolene Wang / Crick Liang
 
9.     Second Draft Amendment to Regulations Specifying Food Businesses That Must Set Up Food Safety Monitoring Plans And That Must Conduct Self-Testing, The Minimum Testing Cycle, And Other Relevant Matters
 
On June 7, 2017, the MOHW announced a second draft amendment to the “Regulations Specifying Food Businesses That Must Set Up Food Safety Monitoring Plan And That Must Conduct Self-Testing, The Minimum Testing Cycle, And Other Relevant Matters”. We summarize the key points below.
 
(1)   Food businesses that must set up food safety monitoring plans are stipulated separately from businesses that must begin self-testing.
 
(2)   Certain enterprises are added to both the list of food businesses that must set up food safety monitoring plans and that of food businesses that must conduct self-testing, for example, enterprises dealing in the manufacture, processing, or formulation of edible vinegar, egg products, or nutritional supplements, and enterprises dealing in the importation of processed meat foods, processed dairy foods, or aquatic foods.
 
(3)   The minimum testing cycle of self-testing for enterprises dealing in the manufacture, processing, or formulation of edible oil is amended from “every six months” to “every six months or every batch”.
 
(4)   Relevant minimum testing cycles and testing items are added for the enterprises newly added to the list of food businesses that must conduct self-testing.
 
Reported by: Jolene Wang / Crick Liang
 
Finance
 
10. Amendments to Guidelines for Advertisements and Business Activities Performed by Members and Their Sales Agents by SITCA
 
On June 2, 2017, the Securities Investment Trust and Consulting Association (SITCA) announced amendments to Article 12 of the Guidelines for Advertisements and Business Activities Performed by Members and Their Sales Agents.  Pursuant to the above-mentioned amendments, a fund may advertise its whole fund performance or annual fund performance.  A fund which advertises its annual fund performance, which is a newly added method, shall disclose, among other things, all annual fund performance records for the prior 10 years; for such funds which have not been established for over 10 years, all annual fund performance records from the year of establishment shall be disclosed; for such funds which have not been established for over 3 years, the whole fund performance of the fund shall also be disclosed.
 
Reported by: Jeffrey Liu / Nereid Lin
 
Offshore Fund
 
11. Investment Restriction on securities of Mainland China
 
On June 3, 2017, the Financial Supervisory Commission (FSC) issued a ruling to announce that the offshore funds' investment in China can further include securities of Inter-bank Bond Market (previously, only securities listed on Mainland China securities markets were permitted).  The percentage of total investment in the China market shall not exceed 10% of the net asset value of the offshore fund, provided that if an offshore fund institution is recognized by the incentive plan of the FSC, one of the favorite treatments available will be to increase the percentage to 30% (previously, only offshore ETF can be exempted from the above-mentioned China investment limitation).  Accordingly, the FSC has revised the incentive plan.
 
Reported by: Jeffrey Liu / Angela Chang
 
SITE
 
12. A Ruling Related to Subparagraph 16, Paragraph 1, Article 10 of the Regulations Governing Securities Investment Trust Funds
 
The FSC issued a ruling on June 13, 2017, to relax the limitation on orders made to a single securities firm by securities investment trust enterprises (SITEs) for using fund assets to invest in foreign stocks.  The amount of foreign stocks traded by securities firms engaged within the same group with the SITE shall not exceed 50% of the total transaction amount of foreign stocks traded by the SITE in the current year.  A SITE must establish adequate quotation inquiry mechanisms for securities firms and shall avoid engagements that are over-concentrated in the same securities firm or in securities firms within the same group with the SITE.  Furthermore, a SITE shall establish and review periodically the internal control system, setting up approaches for diversification of counterparties, assessments and managed measurements on settlement risk and credit risk, and adequate mechanisms for quotation inquiry, etc.
 
Reported by: Jeffrey Liu / Caitlyn Kao
 
Regulations Governing Offshore Securities Branches
 
 
The FSC announced draft amendments to Regulations Governing Offshore Securities Branches on June 12, 2017.  We summarize the major points below:
 
(1)   To remove the requirements that an offshore securities branch (OSU) shall file with the competent authority its balance sheet and its statement of comprehensive income audited and attested by CPAs within 2 months of the end of each fiscal half year. Additionally, within 45 days of the end of the first and third quarters of each fiscal year, the OSU shall file with the competent authority the balance sheet and the statement of comprehensive income reviewed by CPAs.
 
(2)   To require that an OSU conduct know-your-customer procedures and include said procedure in its internal control system and internal audit system.
 
(3)   To provide that the know your customers procedure of an OSU can be assisted with by offshore institutions and professionals.
 
(4)   To require that an OSU not solicit or assist domestic customers to change their identity to non-resident while opening a new account.
 
Reported by: Jeffrey Liu / Allen Lai
 
Finance
 
14. Amendments to the Standards for Internal Control System of Trust Enterprises
 
On June 8, 2017, the Trust Association of the R.O.C. announced amendments to the Standards for Internal Control System of Trust Enterprises.  The amendments include revision pursuant to the practice of insurance trusts, elaborating on the trust related persons to receive property catalogs or reports in accordance with the Trust Enterprise Act, and standards for investment in offshore real estate performed by a trustee in a Real Estate Investment Trust.
 
Reported by Stacy Lo / Nereid Lin
 
Insurance
 
15. Amendments to Regulations Governing Foreign Investments by Insurance Companies
 
The FSC announced and implemented the amendments to the Regulations Governing Foreign Investments by Insurance Companies on June 14, 2017.  Please refer to No. 7 in Lexgroup Newsletter (Issue No. 265) for the details.
 
Reported by Stacy Lo / Nereid Lin
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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