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. 278)
2017-08-22    
SITE
 
1.    A Ruling Related to Investment in Inter-Bank Bond Market via Bond Connect by Securities Investment Trust Enterprise Funds
 
On July 17, 2017, the Financial Supervisory Commission (“FSC”) issued a ruling that where securities investment trust enterprise funds intend to invest in the inter-bank bond market in China via bond connect, relevant risks resulting from such investments shall be disclosed in the prospectus thereof, including but not limited to uncertainty of the transaction mechanism.  For previously-established funds, the prospectus shall be amended and reported to the Securities Investment Trust and Consulting Association of the R.O.C.
 
Reported by: Jeffrey Liu / Caitlyn Kao
 
Private Equity Fund
 
2.    Securities Investment Trust Enterprises ("SITEs") May be Appointed to Manage Private Equity Funds or Introduce Professional Investment Institutions or Provide Relevant Services
 
The FSC issued a ruling to relax SITEs. As such, SITEs may conduct private equity funds business from August 3, 2017 (with reference number Gin-Guan-Zheng-Tou-Zhi 10600091131).  The rulings took force on the issuance date.  We summarize the key points below:
 
(1) A qualified SITE may be engaged to manage private equity fund or accept the engagement from relevant private equity fund institutions for introducing professional investment institutions under Article 4 of Financial Consumer Protection Act to invest private equity fund and providing relevant services
 
(2) The SITE shall set up a dedicated department; allocate sufficient and qualified personnel; stipulate relevant internal control systems, risk controls and management mechanisms; and comply with the relevant requirements for avoiding conflicts of interest.
 
(3) The SITE shall register personnel in the dedicated department with Securities Investment Trust and Consulting Association ("SITCA") before commencement of such business.
 
Reported by: Jeffrey Liu / Angela Chang
 
Securities firms
 
3.    Amendment to the Issues that Foreign Securities Firms Shall Report
 
On August 4, 2017, the FSC issued a ruling (with Ref No. Chin-Guan-Zheng-Cyuan-Zi-1060026575) to amend that a branch unit of foreign securities firms in the Republic of China shall report to the FSC with the relevant documents rather than merely notify the FSC if it knows that the head office, competent authority self-regulatory organization, stock exchange company or other relevant foreign institutions of the head office's domicile will examine its finances and business in the Republic of China.
 
Reported by: Jeffrey Liu / Edison Tang
 
Private Equity Fund
 
4.    The Subsidiary of a SITE may Act as General Partner of Private Equity Fund
 
(1) A qualified SITE may use its own capital to re-invest in a qualified subsidiary, which may act as the general partner of private equity funds with the approval of the FSC.  The total amount of the investment in such subsidiaries and other enterprises shall not exceed 40% of net value of the SITE.
 
(2) Subject to the FSC's approval for reinvestment of the subsidiary mentioned above, the SITE shall report to the FSC its operational and financial situation within the required period.
 
(3) Subject to the FSC's approval for exemption of inter-locking restrictions on a SITE, (a) the general manager, vice general manager of business department, assistant general managers, manager and branch manager, and department head of the SITE may act as the directors or supervisor of the subsidiary; and (b) risk management and the chief accountant of the SITE may concurrently perform the same functions for the subsidiary.  The double-hatting shall be registered with the SITCA.
 
Reported by: Jeffrey Liu / Angela Chang
 
SICE
 
5.    Permission of Automatic Balancing Transaction Conducted through Computer System in Provision of Robot Advisor Service
 
On August 10, 2017, the FSC issued a ruling by which the securities investment consulting enterprise ("SICE") that provides robot advisor service to its clients may, without changing the agreed investment objectives and investment ratio of the client, make prior agreement with the client that when the profit/loss or deviation of investment ratio of specific investment objectives or of the whole investment portfolio reaches an agreed threshold, an automatic balancing transaction may be conducted through a computer system.  Such an arrangement is not subject to provisions prohibiting the SICE from acting as an agent for others in securities investment or securities-related commodity trading activities in Regulations Governing Securities Investment Consulting Enterprises and Regulations Governing Responsible Persons and Associated Persons of Securities Investment Consulting Enterprises. When transactions are made through a computer system, the client shall be informed by the SICE upon completion of said transaction.
 
Reported by: Jeffrey Liu / Nereid Lin
 
Taxation
 
6.    Draft Regulations Governing Assessment of Income from Controlled Foreign Companies for Individuals
 
On August 1, 2017, the Ministry of Finance announced the draft Regulations Governing Assessment of Income from Controlled Foreign Companies for Individuals, which we summarize as follows:
 
(1) Shareholding threshold:  Where a Taiwan individual, together with its affiliates, directly or indirectly holds 50% or more shareholding or capital in, or has significant influence on an offshore affiliate, and such individual or his/her spouse and relative within two degrees of kinship thereof holds 10% or more shareholding or capital in such company, such individual shareholder shall be subject to this draft Regulations.
 
(2) Definition of affiliates:  "Affiliates" include affiliated companies and related parties other than affiliated companies.
 
(3) Low tax jurisdictions or areas:  It refers to the jurisdictions or areas of which the income tax rate is lower than 70% of the income tax rate applicable to Taiwan profit-seeking enterprise (i.e., 11.9%), or only domestic income is taxable.
 
(4) Exemptions:  The CFCs having effective operation, or the earnings of the CFC in the then current year are NT$7 million or below.
 
(5) Taxation:  Annual earnings of the CFC shall be included in the basic income of the individual based on the shareholding ratio and the holding period.  Afterwards, when dividends are distributed, an equal amount which was recognized will not be further counted into the basic income. (Article 6 and 7)
 
Reported by: Stacy Lo / Peter Huang
 
7.    Draft Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions
 
The Ministry of Finance announced the draft Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions ("CRS") on August 8, 2017, which we summarize below:
 
(1) Reporting period and relevant information: Financial institutions shall report the relevant information of the reporting accounts each year before May 31, including names, addresses, tax jurisdictions, taxpayer identification numbers, dates and places of birth (natural person only), account numbers, account balances or values, account income (e.g., interests, dividends, gain on disposal or redemption of financial assets).
 
(2) Financial institutions:  The aforementioned financial institutions refer to onshore financial institutions, including depository institutions, custodial institutions, investment entities, specified insurance companies and Taiwan branches of foreign financial institutions.
 
(3) Reporting accounts: The aforementioned reporting accounts refer to the accounts held or jointly held by the residents of the reportable jurisdictions or the passive non-financial entities controlled by the residents of the reportable jurisdictions, which after due diligence procedures are recognized as reporting accounts.
 
(4) Financial accounts: The accounts managed by financial institutions, including deposit accounts, custody accounts, equity and debt interest in certain investment entities, insurance contracts with cash value and annuity contracts, etc.
 
(5) Due diligence procedures (''DDR''): The reporting financial institutions shall conduct DDR on the relevant accounts to recognize foreign accounts and reporting accounts.
 
(6) After implementation of the CRS, the financial institutions shall complete the DDR on existing individual high value accounts (i.e., the balance as of December 31, 2018 exceeding USD1 million) before December 31, 2019; and complete the DDR on existing individual low value accounts (the balance as of December 31, 2018 not exceeding USD1 million) before December 31, 2020.
 
Reported by: Stacy Lo / Peter Huang
 
Insurance
 
8.    Draft Amendments to Regulations Governing Implementation of Internal Control and Auditing System of Insurance Enterprise
 
On August 3, 2017, the FSC announced the draft amendments to the Regulations Governing Implementation of Internal Control and Auditing System of Insurance Enterprises ("Regulations"), which aims to enhance the requirements for insurance enterprises regarding internal systems for compliance, anti-money laundering ("AML"), and counter terrorism financing ("CTF").
 
According to the draft, the board of directors and audit committee of the insurance enterprise shall be responsible for establishment and maintenance of the internal control system, and such internal control system shall include management of material and accidental incidents and compliance with AML and CTF regulations.
 
Additionally, the chief officer of any domestic department or branch office of an insurance enterprise shall receive practice training in internal audits before serving in such a position or within half of a year after the on-board date, and the chief compliance officer may not serve concurrently as a chief officer of any other department, except for legal or AML and CTF department, and shall receive relevant on-site training annually for a certain number of hours.
 
Reported by: Stacy Lo / Nereid Lin
 
Intellectual Property
 
9.    Taiwan-Poland PPH MOTTAINAI Program to be Launched in August
 
The Taiwan Intellectual Property Office ("TIPO") announced that the Patent Prosecution Highway ("PPH") MOTTAINAI program was signed between Taiwan and Poland, commencing on August 1, 2017.  The PPH program is under the “MOTTAINAI” model, under which when either one of the participating patent offices has first issued an examination result for the patent application covering the same invention, the applicant may apply for PPH examination with another patent office to facilitate prosecution.  For example, in the event that a Taiwanese applicant applies for an invention patent firstly to TIPO and later to the Polish Patent Office (PPO), if a favorable decision is firstly given by the PPO, the applicant will then be eligible to request for the PPH at TIPO accordingly.  In addition to the PPH program with Poland, Taiwan has forged cooperation with the U.S., Japan, Spain, and South Korea on PPH programs, which will make the patent examination process faster and more efficient.
 
Reported by: Jolene Wang / Linda Cheng
 
Food and Drug Administration
 
10.Second Draft of Regulations Stipulating Food Enterprises that Must Apply for Certification of Sanitation and Safety Management System
 
The Ministry of Health and Welfare ("MOHW") announced on August 4, 2017, a second draft of the “Regulations Stipulating Food Enterprises that Must Apply for Certification of Sanitation and Safety Management System”. The food enterprises that must apply for certification of sanitation and safety management system are as follows:
 
(1) Food enterprises dealing in the manufacture or processing of canned foods, which have a factory registration.
 
(2) Food enterprises dealing in the manufacture, processing, or formulation of dairy foods, both having a factory registration and being required to comply with the Regulations on Food Safety Control System.
 
(3) Food enterprises dealing in the manufacture, processing, or formulation of food additives manufacturing enterprises, which have a factory registration.
 
(4) Food enterprises dealing in the manufacture, processing, or formulation of special nutritional foods, which have a factory registration.
 
(5) Food enterprises with both a capital amount of NT$30 million or more and a factory registration, excepting those dealing in the manufacture or processing of food utensils, food containers or packages, or food cleaners.
 
Reported by: Jolene Wang / Crick Liang
 
11.Draft Amendment to the Guide to Good Manufacturing Practice for Medicinal Products (Part I)
 
The MOHW announced on August 4, 2017, a draft amendment to the Guide to Good Manufacturing Practice for Medicinal Products (Part I). We summarize the key points below.
 
(1) Pharmaceutical quality system: incorporate the spirits of ICH Q10 and ISO quality systems, and enhance the coverage of the entire drug lifecycle in the quality system. 
 
(2) Personnel: emphasize the function and role of senior managers, and add requirements that pharmaceutical companies must hire consultants.
 
(3) Quality Control: require the investigation and trend analysis of deviation from standards, and abnormal results and results deviated from trends; add requirements for control standards and medium management.
 
Reported by: Jolene Wang / Crick Liang
 
OBU/OSU
 
12.Amendments to the Offshore Banking Act Enforcement Rules
 
On August 8, 2017, the FSC announced amendments to the Offshore Banking Act Enforcement Rules ("Rules"), under which the relevant provisions for establishment of Offshore Banking Units and Offshore Securities Units are removed and are stipulated separately by the FSC in two independent rules: "Rules of Establishment and Compliance Matters of Offshore Banking Unit" and "Rules of Establishment and Compliance Matters of Offshore Securities Unit."
 
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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