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. 283)
2017-11-07    
Taxation
 
1.     Amendment to the Standards of Withholding Rates for Various Incomes
 
On October 25, 2017, the Ministry of Finance ("MOF") announced that for a foreign individual (including legal entity), or an individual (including legal entity) of the Mainland Area residing and staying in the Taiwan Area for less than 183 days in a taxable year, the tax payable for dividends distributed by invested Taiwan companies shall be withheld at a rate of 21%.
 
Reported by: Stacy Lo / Peter Huang
 
2.     Amendment to the Enforcement Rules of the Customs Act
 
On October 12, 2017, the MOF announced that goods, not limited to non-consumables, for display at an exhibition held by the government may be exempted from the custom tax; the waste of consumable goods during an exhibition may be deemed as exported goods after being recognized by the competent authority.
 
Reported by: Stacy Lo / Peter Huang
 
3.     Amendment to the Customs Import Tariff
 
On October 11, 2017, the MOF announced that for the enforcement of the supply chain of the domestic solar photovoltaics industry, imported goods used exclusively for the manufacture of solar photovoltaic modules may be exempted from tax.
 
Reported by: Stacy Lo / Peter Huang
 
Intellectual Property
 
4.     Draft Amendment to the Copyright Act
 
The draft amendment to the Copyright Act ("Draft") was passed on October 26, 2017 by the Executive Yuan Coucil (Cabinet) and is heading to the Legislative Yuan for final approval.  The Draft features a total of 93 of amendments and 17 newly added articles, undertaking seven years.  We summarize the key points below:
 
(1) To refine the definitions of the certain activities of copyright enforcement; for example, the activity of “public recitation” is incorporated into that of “public performance;”
 
(2) To amend the provisions regarding the ownership of copyright so that the ownership may be determined under an agreement between an employee and an employer, or an author and a sponsor.  For example, the two parties may share the copyright, or a third party may own the copyright;
 
(3) To clarify the definitions on the Right of Distribution and the Right of Rental, however, the action of displaying or holding the infringing products is restricted under the Draft;
 
(4) To consolidate the provisions regarding the rights of performers and sound recording works, and to add the performer’s exclusive right to record the performance on video or audio recordings.
 
(5) To additionally stipulate the circumstances of fair use, such as the uses for the purpose of distance education or digital archives in national Libraries;
 
(6) To allow the compulsory license of the copyright of orphan works;
 
(7) To solve the problem that it is very difficult to satisfy the burden of proof, it relieves the burden of proof regarding the damage, to stipulate that the infringee may choose either to calculate the damage on the basis of license royalties, or to request the court to determine an amount between NT$10,000 and NT$1,000,000 based on the seriousness of the infringement.
 
(8) For certain criminal penalties regarding copyright infringement, to cancel the minimum of six-month imprisonment.
 
Reported by: Jolene Wang / Crick Liang
 
Securities and Exchange Act
 
5.     Financial Supervisory Commission's Ruling on Disgorgement Arising from Short-swing Trading
 
The Financial Supervisory Commission ("FSC") issued a ruling on October, 16, 2017, that insiders' purchase of fraction shares issued due to capital reduction should be "purchased" under Paragraph 1, Article 157 of Securities and Exchange Act, because such purchases are at the discretion of insiders who need to pay purchase consideration.  The acquisition cost shall be the actual purchase price and acquisition date shall be the base issuance date of new shares issued via capital reduction.
 
Reported by: Mike Lu / Rady Lee
 
Government Procurement Act
 
6.     Press Release for the Amendment of Government Procurement Act
 
On October 16, 2017, the Public Construction Commission, Executive Yuan issued a press release to respond to the criticism of the Ministry of Transportation and Communication ("MOTC") on the amendment to the Government Procurement Act ("GPA").  We summarize the points as below.
 
(1) The deletion of "different qualities" in the most advantageous tender is made by reference to the regulations of the Government Procurement Agreement and the Federal Procurement Regulations of the U.S.
 
(2) The establishment of a procurement review committee for any large procurement over NT$200 million (approximately US$6,700,000) is required to carefully assess the needs of the procurement.
 
(3) The term "forged or changed documents" is changed to "untrue documents" to cover all untrue documents no matter whether the documents are authorized to be produced or not.
 
(4) The confiscation of a bid bond shall take the cause and attribution of liabilities into account.
 
Reported by: Kang-Shen Liu / Naiju Kuan
 
Insurance
 
7.     Amendments to "Regulations Governing Implementation of Internal Control and Auditing System of Insurance Enterprises"
 
On October 19, 2017, the FSC announced amendments to "Regulations Governing Implementation of Internal Control and Auditing System of Insurance Enterprises".  The draft of the amendments had been pre-announced by the FSC on August 3, 2017.  Please refer to Item 8 of No. 278 of the Lexgroup Newsletter for a summary of the amendments.
 
Reported by: Stacy Lo / Nereid Lin
 
Insurance Entities
 
8.     Regulations Governing Use of Insurer’s Funds in Special Projects, Public Utilities and Social Welfare Enterprises
 
The FSC issued a ruling on October 17, 2017, that the insurance entities shall invest in the Fund, funded by the National Investment Company and set up by the National Development Fund and approved by the Administrative Yuan, and the Fund is invested in the items which are approval in Article 1 of the GinGuanBaoTsaiTz No.01610908021 ruling issued by the FSC. This shall be deemed as having applied to Paragraph 6 of Article 2 of Regulations Governing Use Insurer’s funds in Special Projects, Public Utilities and Social Welfare Enterprises, other uses of which are in line with government policies.
 
Reported by: Stacy Lo / Allen Lai
 
Bank Entities
 
9.     Directions of Bank Apply to Invest in Venture Capital and Governing Consulting Enterprises
 
On October 24, 2017, the FSC announced the draft "Directions of Bank Apply to Invest in Venture Capital and Governing Consulting Enterprises". The purpose of the draft is to relax the restriction on bank investment of venture capital.  We summarize the key point below:
 
(1) This redefines that venture capital and its governing consulting enterprises are finance businesses.
 
(2) Bank entities can have a 100% owned venture capital.
 
(3) The total amount which a bank invests in the venture capital cannot rise above 3% of the bank’s net value.
 
(4) If there is only a bank subsidiary and venture capital is investing in only one company which is not listed on Taipei Exchange, the amount that the venture capital invested does not need to be included in the amount restriction provided in Paragraph 5 of Article 37 of Financial Holding Company Act.
 
(5) The highest leverage ratio can be 125% for venture capital which is bank’s subsidiary.
 
(6) Investments in "5+2" innovative industries, as in Paragraph 2 of Article 74 of the Banking Act, in following government policy, no longer have to obtain a certificate of cooperation with a government policy issued by related regulators.
 
Reported by: Stacy Lo / Allen Lai
 
Telecommunication
 
10. Drafts of Amendments to the “Review Guidelines for Establishment of Satellite Broadcasting/Television Enterprises and Offshore Satellite Broadcasting/Television Enterprises" and "Review Directives for Consulting Committee for Establishment, Evaluation and License Update of Satellite Broadcasting/Television Enterprises and Offshore Satellite Broadcasting/Television Enterprises"
 
On October 18, 2017, the National Communications Commission announced that it passed drafts of amendments to “Review Guidelines for Establishment of Satellite Broadcasting/Television Enterprises and Offshore Satellite Broadcasting/Television Enterprises" and "Review Directives for Consulting Committee for Establishment, Evaluation and License Update of Satellite Broadcasting/Television Enterprises and Offshore Satellite Broadcasting/Television Enterprises".  The drafts aim to relax the current restrictions to facilitate relevant practices.  Key amendments include the requirement of 6-year financial plans for establishment of satellite broadcasting/television enterprise is changed to 3-year, the requirement of providing program schedules of every first week for a year is changed to every first week for half of a year, and the requirement of disclosing on websites the program schedules for the current and next week is changed to the program schedule for the current week.
 
Reported by: Kang-Shen Liu / Nereid Lin
 
SITE/SICE
 
11. Relaxing the Ceiling on SICE Investment in Funds with Its Own Capital
 
On October 16 2017, the FSC issued a ruling to relax the ceiling on the total amount of a SICE’s own capital that it may use to invest in SITE funds, publicly offered futures trust funds and offshore funds offered in Taiwan from no more than 30% to no more than 40% of the SICE's net value.
 
Reported by: Jeffrey Liu / Aaron Lai
 
Private Placement
 
12. Amendment to a Ruling Related to Offeree defined under Subparagraph 2, Paragraph 1, Article 11 of the Securities Investment Trust and Consulting Act
 
On October 19, 2017, the FSC issued a ruling to amend relevant conditions and requirements for offeree of private placement, the key points of which we summarize below:
 
(1) Regarding one of the qualifications for a natural person that the total assets invested or put in the private placement institution or delegated institution shall exceed NT$15 million, the calculation of which may include the amount of deposits and other investments so it is no longer limited to discretionary or fund investments;
 
(2) Regarding the qualifications for trust enterprises which signed trust deeds, they will be subject to the qualifications of the trustor; and
 
(3) The evaluation methods for private placement institutions or delegated institutions to identify whether subscribers are equipped with sufficient professional knowledge of financial products and trading experiences shall be incorporated into the process of know your customer and be subject to a resolution of the board of directors.
 
Reported by: Jeffrey Liu / Caitlyn Kao
 
Labor
 
13. Press Release for the Amendment of Labor Litigation Procedure Law
 
On October 20, 2017, the Judicial Yuan issued a press release to clarify the important direction of the amendment of the Labor Litigation Procedure Law.  We summarize the key points below.
 
(1) The court shall establish a labor court and select judges who have expertise and experience in labor law;
 
(2) It specifies the definitions of labor matters, employee, and employer, where intern, apprentice and trainee are included in the definition of employee;
 
(3) Where litigation is initiated by an employee, in addition to the court for the employer's residence and registered office, the court for the work premise of the employee shall also have jurisdiction;
 
(4) The court fee is reduced.  Take reinstatement litigation for example; if the term is indefinite, the basis for the court fee is reduce from the wages for 10 years to the wages for 5 years;
 
(5) It establishes labor mediation procedures, where the labor mediation committee shall be composed of 1 judge of the labor court and 2 mediators who have expertise and experience in labor law.
 
Reported by: David Tsai / Naiju Kuan
 
Aviation
 
14. Draft Amendment to the Regulations of Civil Air Transport Enterprise
 
On October 20, 2017, the MOTC announced a draft amendment to the "Regulations of Civil Air Transport Enterprise", which amended the qualifications for applying to be civil air transport enterprises and the subsequent requirements of paid-in capital and minimum size of fleets.  In addition, civil air transport enterprises shall request those who demand charter flights to solicit passengers or cargo only after they are approved by the Civil Aeronautics Administration.
 
Reported by: Kang-Shen Liu / Zachary Peng
 
15. Draft amendment to the Civil Aviation Act
 
On October 26, 2017, the Executive Yuan passed the amendment to the Civil Aviation Act, which is subject to the Legislative Yuan's review.  The Amendment does the following:
 
(1) Adds regulations to administer unmanned aircraft systems, such as registration of equipment, requirement of operation licenses, restrictions on airspace and restrictions on operation.
 
(2) Requires civil air transport enterprises to submit relevant plans and apply for the MOTC's approval before suspension or closure of business.  Such business may not suspend or close business until 2 months after the MOTC's approvals.
 
(3) Authorizes the MOTC to stipulate the regulations governing time limit of flight to enhance administration of crews' fatigue.
 
Reported by: Kang-Shen Liu / Zachary Peng
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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