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. 282)
2017-10-24    
Taxation
 
1.     Executive Yuan Passes the Draft of Amendment to Income Tax Act
 
To establish a competitive and fair income taxation system, the Executive Yuan announced the draft amendments to the Income Tax Act on October 12, 2017.  The major change in this tax reform is that the imputation system from the taxation of dividend will be abolished.  After the law change, the imputation credit account will no longer be set up for profit seeking enterprises.  We summarize the draft amendments below:
 
(1) Increase of the deduction:
 
         a.   Standard deduction will be increased from NT$90,000 to NT$110,000; a person having spouse will be entitled to double standard deduction.
 
         b.   Special deduction for the salary income will be increased from NT$128,000 to NT$180,000.
 
         c.   Special deduction for the physically or mentally challenged person will be increased from NT$128,000 to NT$180,000.
 
(2) The highest income tax rate for individuals will be reduced from 45% to 40%.
 
(3) The business income tax rate will be raised from 17% to 20%; the earnings of a sole proprietorship and partnership will be exempted from business tax, and will be subject to individual income tax.
 
(4) The tax rate for retained earnings will be reduced from 10% to 5%.
 
(5) At the option of the tax payer, the dividend income may (1) be consolidated into individual income and taxed accordingly, provided that a tax credit at 8.5% of dividend income deduction will apply but up to NT$80,000; or (2) be taxed at 26% separately from other income.
 
(6) For foreign investors, the tax previously paid by the company for the retained earnings will no longer be used to credit against the dividend tax payable when dividend is distributed.
 
Reported by: Stacy Lo / Peter Huang
 
2.     Amendment to the Regulation Relating to Restriction of Exit Imposed on Tax Debtor
 
On October 2, 2017, the Ministry of Finance announced the amendment to Article 3 of the Regulation Relating to Restriction of Exit Imposed on Tax Debtor.
  
The main amendment is that, with the exception of any concealment or disposal of properties which may amount to tax avoidance, restrictions of exit imposed on tax debtors shall be removed under any of the following conditions: (1) tax due by the taxpayer is re-calculated due to the decision of administrative appeal or administrative litigation, or (2) tax debtor has paid one-half (1/2) of the amount of tax payable, or (3) the tax debtor has furnished an equivalent collateral as security.
 
Reported by: Stacy Lo / Rady Lee
 
3.     Amendment to Reference Table for Taxation Fines and Multiples of Punishments
 
On September 30, 2017, the Ministry of Finance announced the amendment to the “Reference Table for Taxation Fines and Multiples of Punishments” relating to Subparagraph 1, Paragraph 1, Article 54 of the Land Tax Act, Article 16 of the House Tax Act and Article 26 of the Deed Tax Act, which will take effect on October 2, 2017.
 
Reported by: Stacy Lo / Rady Lee
 
Governing Food Safety and Sanitation Act
 
4.     Draft Amendment to Several Regulations Authorized by Governing Food Safety and Sanitation Act
 
On September 29, 2017, the Ministry of Health and Welfare ("MHW") announced the draft "Regulations on Category and Scale of Food Business shall Employ Licensed Professionals or Certified Technicians", draft amendments to the "Regulations of Placement and Management of Food Business Employment of Licensed Professionals or Certified Technicians", draft amendments to the "Regulations on Food Safety Control System".  In addition, on October 3, 2017, MHW announced draft amendments to the "Regulations Governing the Registration of Food Business".  We summarize the key amendments below:
 
(1) the scale of business operators which shall employ licensed professionals or certified technicians and the enforcement dates for these operators;
 
(2) the licensed professionals or certified technicians must register their personal information and sanitation training hours on the platform designated by MHW;
 
(3) licensed professionals or certified technicians must join the HACCP ("Hazard Analysis Critical Control Point") team;
 
(4) logistics business operators are covered by the Regulations Governing the Registration of Food Business; and
 
(5) food business operators shall register their basic information and storehouse information.
 
Reported by: Kang-Shen Liu / Allen Lai
 
Trust
 
5.     Amendment to Regulations on Permission and Supervision of Interior Business Public Welfare Trusts
 
On September 29, 2017, the Ministry of the Interior issued a ruling to amend Articles 3 and 11 of ''Regulations on Permission and Supervision of Interior Business Public Welfare Trusts''.  The key point of this amendment is to require the trustee to make public announcements on the internet in relation to the handling of trust affairs and financial status up to 3 years or more. 
 
Reported by: Kang-Shen Liu / Caitlyn Kao
 
Securities
 
6.     Update of Regulations Governing the Establishment of Internal Control Systems by Service Enterprises in Securities and Futures Markets
 
On September 30, 2017, Financial Supervisory Commission ("FSC") announced the amendments to the Regulations Governing the Establishment of Internal Control Systems by Service Enterprises in Securities and Futures Markets.  The major amendments are: (1) the internal control system of relevant enterprises shall include the handling of material matters and its management of the reporting mechanism, (2)  annual audit plans shall further include the relevant regulations regarding the compliance with Anti-Money Laundering and Countering Terrorism Financing, (3)  the chief compliance officer shall report to the directors and supervisors immediately and report the compliance matters to the board of directors if he/she identifies any material violation, and (4) the compliance unit shall monitor the foreign branch to follow the local legal regulations.
 
Reported by: Jeffrey Liu / Edison Tang
 
Securities
 
7.     Amendment to "Regulations Governing Securities Firms Accepting Orders to Trade Foreign Securities ", Article 12 of "Standards Governing the Establishment of Securities Investment Trust Enterprises", Article 7 of " Standards Governing the Establishment of Securities Investment Consulting Enterprises", and Article 16 of "Standards Governing the Establishment of Futures Trust Enterprises " .
 
The FSC recently publicized the amended "Regulations Governing Securities Firms Accepting Orders to Trade Foreign Securities ", Article 12 of "Standards Governing the Establishment of Securities Investment Trust Enterprises", Article 7 of "   Standards Governing the Establishment of Securities Investment Consulting Enterprises", and Article 16 of "Standards Governing the Establishment of Futures Trust Enterprises. "  We summarize the major points for the amendment as follows:
 
(1) It incorporates the "institutional investor with high net worth" into the regulation, subject to the Regulations Governing Offshore Structured Products.
 
(2) For the assessment of whether professional investors have sufficient knowledge of and trading experience with financial products, the Know Your Customer ("KYC") system shall also be incorporated and be approved by the board.
 
(3) For securities firms, when processing an account opening by an institutional investor with high net worth, there is no need to assign personnel to explain the risks and sign the risk disclosure statement.
 
(4) For the convenience of investors and in order to simplify the execution or termination of the promotion agreement, telecommunications or electronic methods may also be adopted.
 
(5) The relevant information for engaging in trading foreign securities as of the closing date may also be sent via fax, messages, voice mail or web pages.
 
(6) The securities firms may, upon the approval of the client, deposit the settlement amount or accounts receivable from holding such foreign securities in the foreign currency settlement account established in the securities firm and set up a ledger.
 
(7) The information or research reports of the securities market, industry or individual securities issued by the securities firms to the institutional investors with high net worth are not required to be translated into Chinese.
 
Moreover, the amendments to Article 12 of "Standards Governing the Establishment of Securities Investment Trust Enterprises", Article 7 of "Standards Governing the Establishment of Securities Investment Consulting Enterprises", and Article 16 of "Standards Governing the Establishment of Futures Trust Enterprises" were intended to correspond the residency policy reformation of the Ministry of the Interior, and alien residence permits and permanent residence permits may also be used as the identity document for the founder of securities investment trust firms.
 
Reported by: Jeffrey Liu/ Jack Tai
 
Securities
 
8.     Amendments to the “Rules Governing Securities Trading on the Taipei Exchange”
 
On October 11, 2017, the Taipei Exchange announced amendments to the Rules Governing Securities Trading on the Taipei Exchange ("Rules"), which we summarize below:
 
(1) A penalty is further added as one of the punishments for breach of the Rules; and
 
(2) In order to simplify the disposition procedures, the orders other than termination of the contracts with securities firms shall be reported to the competent authority for recordation, while the termination orders shall be reported to the competent authority for approval.
 
Reported by: Jeffrey Liu / Aaron Lai
 
Finance
 
9.     Amendment to Article 11 of the Regulations Governing the Scope of Business, Restrictions on Transfer of Beneficiary Rights, Risk Disclosure, Marketing, and Conclusion of Contract by Trust Enterprises
 
On September 30, 2017, the FSC announced an amendment to Article 11 of the Regulations Governing the Scope of Business, Restrictions on Transfer of Beneficiary Rights, Risk Disclosure, Marketing, and Conclusion of Contract by Trust Enterprises (the "Regulations").  Due to that the scope and subject of foreign securities markets in which the securities firm may make transaction of foreign securities when accepting orders from non-professional investors have been extended in April 2017, this Amendment is therefore made to balance the businesses of trust enterprises and securities enterprises.  The Regulations are amended accordingly, and trust enterprises may then accept orders from non-professional investors to make transactions in leveraged or short ETFs (for which the leverage shall not exceed two (2) times and the inverse shall not exceed one (1) time), provided that such investors are qualified under the Regulations.
 
Reported by: Stacy Lo / Nereid Lin
 
10. Amendment to Regulations of Permission and Supervision of Bank Business Public Welfare Trusts
 
On October 3, 2017, the FSC announced the amendments to Regulations of Permission and Supervision of Bank Business Public Welfare Trusts. These amend internal announcements in Paragraph 2 of Article 10 of Regulations of Permission and Supervision of Bank Business Public Welfare Trusts in order to facilitate review of public welfare trusts documents and to implement the information disclosure.
 
Reported by: Stacy Lo / Allen Lai
 
Electricity
 
11. Enforcement Date of Paragraph 3 and 4, Article 45 of Electricity Act
 
Paragraphs 3 and 4, Article 45 of the Electricity Act amended on January 26, 2017, provide that renewable-energy-based power generation enterprises with the approval of the regulator may install power lines to connect to users and supply power directly to them.  On September 30, 2017, the Executive Yuan announced that the aforementioned provisions will come into force on October 15, 2017.
 
Reported by: Kang-Shen Liu / Zachary Peng
 
Telecommunication
 
12. Preannouncement of Draft of Article 85-1 of the Regulations for Administration of Mobile Broadband Businesses
 
On October 13, 2017, the National Communications Commission made a pre-announcement of the draft of Article 85-1 to be added to the Regulations for Administration of Mobile Broadband Businesses (the "Regulations") to facilitate development of innovative applications or services with relation to the Internet of Things, pursuant to which an Operator of the mobile broadband business who provides its services with the prefix of 040 from the Telecommunication Internet Coding Project is not subject to Paragraphs 2 to 4 of Article 69 and Article 78 of the Regulations. This means that reports for record, test, and weekly review of user information of value-added services do not apply. 
 
Reported by: Kang-Shen Liu / 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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