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. 279)
2017-09-12    
Labor
 
1.    Draft regulations of Specified Labor Who Work Night Shifts for Extended Periods as Personnel for whom Employers Shall Conduct Health-Check of Specific Items
 
On August 15, 2017, the Ministry of Labor announced the draft of Specified Labor Who Work Night Shifts for Extended Periods as Personnel for whom Employers Shall Conduct Health-Check of Specific Items, which we summarize below:
 
(1) Specific Personnel: an existing employee who has any of the following circumstances during the period from January 1 to December 31 of a given year:
 
(a)   Days of work: days working during the period from 10 p.m. to 6 a.m., exceeding three (3) hours (inclusive) and exceeding half of the working days of a given month, with six (6) months or more like this.
 
(b)   Work hours: work hours during the period from 10 p.m. to 6 a.m. exceeding 700 hours (inclusive).
 
(2) Specific health check items: the employee shall conduct health check of specific items for these employees.
Reported by: David Tsai / Naiju Kuan
 
2.    Draft amendment to the Labor Health Protection Act
On August 17, 2017, the Ministry of Labor announced the draft amendment to the Labor Health Protection Act, which we summarize as follows:
 
(1) The amendment provides the definitions of relevant terms such as "total number of employees", “long-term presence", "relevant personnel of labor health service", "temporary operation", etc.
(2) Newly added:
 
(a)   If the number of employees is between 50 and 299 persons, the frequency of health service that the business entity shall conduct in accordance with its scale and nature is added.
(b)   The agent mechanism for when the medical personnel of labor health service relevant personnel cannot perform his/her duty is added.
(c)   The employer shall have the doctor of occupational medicine periodically accept job educational training.
(d)   Qualification restrictions, allocation and alternative measure of first-aid personnel are established.
(e)   The retention period for execution records is amended from seven (7) years to three (3) years.
(3) The Amendment will take effect upon announcement, with the exception of amendments in Article 4, which will take effect on a date otherwise specified, and those in Paragraph 3, Article 5, Paragraph 3, Article 6, Paragraph 2, Article 7, Paragraph 4 and 5 ,Article 8, Paragraph 1, Article 11, and No.16, 20, 30, and 31, Annex 9, Article 16, which will take effect on July 1, 2018.
 
Reported by: David Tsai / Naiju Kuan
 
Financial
 
3.    Amendments to the Rules Governing the Administration of Electronic Payment Business
 
On August 18, 2017, the Financial Supervisory Commission ("FSC") announced amendments to the Rules Governing the Administration of Electronic Payment Business ("Rules") to enhance the convenience and flexibility of provision of electronic payment services.  The amendments include:
 
(1)   The service of consolidation and delivery of collecting and payment information may be provided to the recipient users;
 
(2)   To the extent of complying with certain restrictions, when collecting and making payments for real transactions of an amount no more than NTD10,000 for each transaction and of the total amount no more than NTD30,000 each month for the same user as an agent, the confirmation and reconfirmation requirement for payment instruction do not apply;
 
(3)   Where an electronic payment business entity is also licensed to perform electronic stored value card business, such entity may, upon instruction of the user, transfer the payment denominated in NTD in the electronic payment account to the electronic stored value card possessed by the same user in NTD; and
 
(4)   The users may store value with their credit cards.
 
Reported by: Stacy Lo / Nereid Lin
 
 
4.    Amendments to the Regulations for Establishment, Relocation, or Dissolution of Branches by Insurance Enterprises
 
On August 22, 2017, the FSC announced amendments to the Regulations for Establishment, Relocation, or Dissolution of Branches by Insurance Enterprises ("Regulations"), which includes that explanation of corporation governance shall be provided along with the application for establishment of domestic branches, and explanation of corporation governance and compliance explanation of anti-money laundering and anti-terrorist financing shall be provided along with an offshore-branch application, the definition of "responsible person" of a foreign branch, and a new requirement that certain matters of the offshore branch to be applied for with the authority shall be subject to a prior board resolution.
 
Reported by: Stacy Lo / Nereid Lin
 
5.    Interpretations of Regulations Governing Transaction Between the Insurance Enterprises and Interested Party Aside from Loans and Regulations Governing Transaction and Loans Between the Insurance Enterprises and the Same Individual, Related Party, or Related Enterprises
 
On August 14, 2017, the FSC announced the interpretations of the Regulations Governing Transaction Between the Insurance Enterprises and Interested Party Aside from Loans ("Interested Party Regulations") and the Regulations Governing Transaction and Loans Between the Insurance Enterprises and the Same Individual, Related Party, or Related Enterprises ("Same Person Regulations"), which provide that, among others, when the insurance enterprise purchases and sells assets from and to an interested party, even if such interested party is the same, both amounts of purchase and sale shall be included into the total amounts of the interested parties’ transactions; further, the amount of assets to be sold to an interested party after a certain period of time shall not be deducted from the aforementioned total amount. 
 
On August 25, 2017, the FSC announced another interpretation of the Interested Party Regulations, which states that the evidential documents of "the transaction conditions not superior to other parties of the same kind" are not required when the transaction between the insurance enterprise and its interested party is:
 
(1)   A spot foreign exchange transaction with a bank or securities firm subsidiary under the same financial holding company complying with certain requirements;
 
(2)   A single transaction with the amount no more than NTD10,000; or
 
(3)   A public transportation fee, telecommunication fee, or utility bill which is under a prevailing standard and may not be negotiated.
 
Reported by: Stacy Lo / Nereid Lin
 
6.    Amendment to the Regulations Governing Derivatives Transactions Conducted by Insurance Enterprises
 
On August 23, 2017, the FSC announced the amendment to the Regulations Governing Derivatives Transactions Conducted by Insurance Companies, and we summarize as follows:
 
(1) The strategy for structured products investment shall be listed items of the transaction principles and policies of internal processing procedure for derivatives transactions of the company.
(2) The assessment of the positions, as well as the evaluation of the performance shall be implemented at least on monthly basis for structured products transactions.
(3) The audit report for derivatives transactions need not be reported to the competent authority.
 
Reported by: Stacy Lo / Peter Huang
 
Taxation
 
7.    Draft Amendment to Situations of House and Land that Have Been Held for a Period of No More Than Two Years and that are Transferred Because of a Job Transfer, Involuntary Separation from Employment, or Any Other Involuntary Cause Provided In Item 5, Subparagraph 1, Paragraph 3, Article 14-4 of Income Tax Act
 
On August 21, 2017, the Ministry of Finance announced the draft amendment to the "situations of house and land that have been held for a period of no more than two years are transferred because of a job transfer, involuntary separation from employment, or any other involuntary cause provided in Item 5, Subparagraph 1, Paragraph 3, Article 14-4 of Income Tax Act", and we summarize the so-called "involuntary causes" as follows:
 
(1) The involuntary separation from employment due to job transfer or occupational accidents;
(2) The house and the land so held are under enforcement due to failure to repay the debt;
(3) The burden of a large amount of hospital treatment expenses; and
(4) Obtaining protection orders according to the Domestic Violence Prevention Act.
 
Reported by: Stacy Lo / Peter Huang
 
8.    Relevant Rules Regarding Required Documents for Deduction of Foreign Tax Credits
 
On August 25, 2017, the Ministry of Finance issued a ruling, which provides that where a taxpayer applying for deduction of foreign tax credits according to the relevant regulations of Income Tax Act or Estate and Gift Tax Act, provides the tax payment certificates issued by the tax authorities of jurisdictions from which the income is sourced or in which the properties are located, legalization of such documents by the embassies of Republic of China (ROC) or other institutions certified by ROC is exempted.
 
Reported by: Stacy Lo / Peter Huang
 
Overseas Chinese and Foreign Investment
 
9.    Draft Amendment to ''Negative Listing for Overseas Chinese and Foreign Investment – Business Items Prohibited or Restricted from Investment by Overseas Chinese and Foreigners''
 
On August 23, 2017, the Ministry of Economic Affairs issued a ruling to announce a draft amendment to certain items of Negative Listing for Overseas Chinese and Foreign Investment – Business Items Prohibited or Restricted from Investment by Overseas Chinese and Foreigners, which we summarize below:
 
(1)Prohibited items
 
(a)   To amend certain business items in response to the 10th amendment to the Standard Industrial Classification System of the Republic of China issued by Directorate-General of Budget, Accounting and Statistic, Executive Yuan, R.O.C (Taiwan); and
(b)   To replace ''weapon manufacturing'' with ''weapon system manufacturing'' with supplement to the description of weapon systems.
 
(2)Restricted items
 
(a)   Same as 1(a) above:
(b)   To exclude the growing of wheat, buckwheat, coix, chinese herbal medicine, health special crops, organic vegetables and facilities cultivation vegetable from the item of Growing of Crops; and
(c)   To exclude the lending of ships and boats from the items relating to Water Transportation.
 
Reported by: Mike Lu / Caitlyn Kao
 
Financial
 
10.Draft Amendments to the Regulations Governing Securities Firms
 
On August 22, 2017, the FSC announced a draft of amendments to the Regulations Governing Securities Firms.  We summarize the major amendments as follows:
 
(1)   Limit of the total debts of a securities firm to other parties is extended to 6 times its net worth;
 
(2)   The special reserve from the annual after-tax profit of a securities firm may be used for, other than covering the losses of the company, capitalization when the accumulated amount reaches 25% of paid-in capital of the securities firm;
 
(3)   Implementation and hedging of derivative financial product transactions may not be included in the holdings of equity securities issued by a single related party; and
 
(4)   The requirements for entering into derivative financial product transactions is relaxed, derivative financial product transactions with high net worth corporate investor are permitted, and the exchange settlement of derivative financial product transactions denominated in foreign currencies may be conducted by the same securities firm.
 
Reported by: Jeffrey Liu / Nereid Lin
 
SITE funds / Offshore funds
 
11.Amendment to a Transaction Confirmation or a Trading Report that Shall be Delivered to Investors.
 
On August 28, 2017, the Securities Investment Trust and Consulting Association ("SITCA") announced the amendments to Article 35-2 of the Procedure of Offering, Issuance, Sales, and the Subscription or Redemption of SITE funds, Paragraph 5, Article 4 of the Guidelines for the Electronic Transactions of SITE funds, and Paragraph 5, Article 4 of the Guidelines for the Electronic Transactions of Offshore Funds that when an investor purchases, redeems, or switches an offshore fund or the sale agents purchase, redeem, or switch a SITE fund on behalf of an investor, the offshore fund institution or sale agents shall produce and deliver to the investor a transaction confirmation or a trading report after the transaction, and deliver the reconciliation statement.
 
Reported by: Jeffrey Liu / Edison Tang
 
SITE & SICE
 
12.Amendments of the Classification Standardsof Fund Risk Return
 
On August 11, 2017, the SITCA announced amendments to Classification Standards of Fund Risk Return to amend the risk classifications of balanced funds and funds of funds and to add risk classifications for multi-asset funds.
 
Reported by: Jeffrey Liu / Allen Lai
 
SITE Funds/ Discretionary Investment
 
 
13.The relevant trading process for entrusting a group company or a foreign investment consulting company to provide centralized trading services may be simplified.
 
On August 21, 2017, the FSC issued an explanation letter to simplify the investment/trading process of centralized trading services provided by a foreign investment company or group company entrusted by a securities investment trust enterprise ("SITE"), and the key points are summarized as below:
 
(1)   After the SITE's fund manager quoted the investment analysis report to make an investment decision letter for trading foreign stocks/bonds and the approval of the competent manager, the investment decision letter may then be sent to the transaction office of the SITE and the entrusted group company or foreign investment consulting company simultaneously. Then, the transaction office of the SITE will surveil the following execution of the transaction conducted by the entrusted institution.
 
(2)   Where the SITE conducts an entrusted transaction under the aforesaid measures, the SITE shall stipulate relevant risk control measures in its internal control system, which shall thereafter be approved by the board.
 
(3)   Where the SITE or the securities investment consulting enterprise ("SICE") uses its mandated assets to make foreign investments, it may also simplify the trading process following the relevant requirements.
 
Reported by: Jeffrey Liu/ Jack Tai
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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