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. 284)I
2017-11-22    
Labor
 
1.     Draft Amendment to the Labor Standard Act
 
The Executive Yuan has approved the draft amendment ("Draft Amendment") to the Labor Standards Act ("LSA") on November 9, 2017, which will be submitted to the Legislative Yuan for further review. We summarize major points of the Draft Amendment below.
 
(1)  The original LSA provides that the overtime hours and overtime payment on recess days less than four (4), eight (8) and twelve (12) hours shall be calculated as full four (4), eight (8) and twelve (12) hours respectively; Such provision is deleted by the Draft Amendment. As a consequence, the overtime hours and overtime payment on recess days will be calculated according to the actual overtime hours. (Article 24)
 
(2)  The original LSA provides limited flexibility to the monthly ceiling of overtime hours. The Draft Amendment thereby adds that, subject to the consent of labor unions or labor-management conferences (in case of no union), a business entity may extend the monthly ceiling of overtime hours from the original forty-six (46) hours to fifty-four (54) hours, provided that the total overtime hours in every three-month (3) period shall not exceed 138 hours. For a business entity with thirty (30) or more employees, any such adjustment shall be reported to the local competent authority for recordation. (Article 32)
 
(3)  The original LSA provides that there shall be at least eleven (11) consecutive hours between employees’ shifts. The Draft Amendment adds that, subject to the consent of labor unions or labor-management conferences (in case of no union), the appropriate hours between shifts may be agreed upon by the parties, provided that the hours between shifts shall still be no less than eight (8) consecutive hours. For business entity with thirty (30) or more employees, any such agreement shall be reported to the local competent authority for recordation. (Article 34)
 
(4)  The original LSA requires that each employee shall be entitled to two (2) days off in every seven (7) days, among which one (1) is regular day-off and the other is a recess day, and little flexibility is provided for overtime work or adjustments of overtime hours on a regular day-off. The Draft Amendment thereby adds that, except for business entities adopting four (4)-week flexible working hours, for the industry approved and announced by the central competent authority, and subject to the consent of labor unions or labor-management conferences (in case of no union), the employer may adjust its regular day-off in every seven (7) days. For a business entity with thirty (30) or more employees, any such adjustment shall be reported to the local competent authority for recordation. (Article 36)
 
(5)  The original LSA requires that an employer shall pay wages for any untaken annual leaves by the end of a year or the termination of employment. The Draft Amendment adds that, subject to the agreement of the employer and the employee, the untaken annual leave at the end of a year may be carried forward to the next year, provided that the employer shall still be obligated to pay the wages for any untaken annual leave (so carried forward) by the end of the next year or the termination of employment. (Article 38).
Reported by: David Tsai / Naiju Kuan
 
2.     Legislative Yuan passed the Act of Recruitment and Employment of Foreign Professional Talents
 
On October 31, 2017, the Legislative Yuan passed the Act of Recruitment and Employment of Foreign Professional Talents.  We summarized key points below:
 
(1)   Employers shall apply for approval with the Ministry of Labor, or the Ministry of Education in case of school teachers.
 
(2)   Foreign professional talents equipped with special skills specified by the central competent authorities are entitled to incentive measures, such as approved term for employment, valid term for residence certificates, tax incentives and visit visas for elder lineal blood relatives.
 
(3)   For foreign professional talents with permanent residence certificates ("PRC"), they are applicable to the pension schemes under the Labor Pension Act; their spouse and underage children may apply for PRC; their adult children may apply for working in Taiwan; and they are not subject to the restriction on days of residence.
 
(4)   The spouse and underage children with residence certificates shall subscribe to the National Health Insurance, not subject to the 6-month waiting period.
 
(5)   Specified provisions apply mutatis mutandis to Hong Kong and Macao residents.
 
Reported by: David Tsai / Zachary Peng
 
3.     Amendments to Scale Tables of Monthly Deposit for Labor Pension
 
Due to the rise in minimum salary from NTD21,009 to NTD22,000 on January 1, 2018, the Ministry of Labor issued a ruling on November 8, 2017, to amend the Scale Table of Monthly Deposit for Labor Pension. The ruling will take effect on January 1, 2018.
 
Reported by: David Tsai / Naiju Kuan
 
Criminal Procedure
 
4.     Amendment to the Code of Criminal Procedure
 
On November 16, 2017, the President announced the amendments to Article 253, 284-1 and 376 of the Code of Criminal Procedure ("Code").
 
The minor offenses under Paragraph 1 of Article 376 of the Code, which in principle are not appealable to the court of third instance, may be appealed to the court of third instance by defendants and the persons for the interest of defendants when the court of first instance pronounced a judgment of not guilty, exemption from prosecution, case dismissed, or mistake in jurisdiction but the court of second instance withdraws and pronounce guilty.  However, after the appeal, the case is not appealed to the court of third instance when the court of third instance withdraws and remands the case to the original court for retrial.
 
Reported by: David Tsai / Angela Chang
 
Foreign Investment
 
5.     Draft Amendments of theStatute for Investment by Foreign Nationals
 
The Ministry of Economic Affairs ("MOEA") Investment Commission ("IC") announced draft amendments of the Statute ("Statue") for Investment by Foreign Nationals on October 28, 2016.  We summarize below:
 
(1)  To add that a foreign national as referred to in the Statute shall include foreign natural persons, groups and other institutions,
 
(2)  To add that investments as referred to in the Statute shall have the ability to control  Republic of China sole proprietorships, partnerships or companies, through agreement or other ways, with the same for mergers and acquisitions,
 
(3)  Investors can report to the IC for review after investing, except when the invested amount is above the regulated amount or the investment is in restricted industries or in industries which the competent authority has announced should obtain approval first,
 
(4)  To clarify the reasons why IC has restricted or approved an application, and that the IC has the right to revoke the approval,
 
(5)  After the investment has been approved and if there is any change in the investment items, the investor should apply or report to IC first,
 
(6)  To add a penalty for breaches of the relevant articles in the Statue.
 
Reported by: Mike Lu / Allen Lai
 
Statute for Industrial Innovation
 
6.     Amendments to the Statute for Industrial Innovation
 
On November 3, 2017, the Legislative Yuan passed the Third Reading of amendments to the Statute for Industrial Innovation ("Amendments"). The Amendments aim to promote innovative investments in enterprises. We summarize the key points below:
 
(1)  Investment in R&D by state-owned enterprises:  To push state-owned enterprises to actively invest in innovative R&D, the Amendments indicate that state-owned enterprises shall allocate a portion of budgets to conduct R&D and said portion shall be decided by the Ministry of Economics by consulting with the authorities of each kind of state-owned enterprise.
 
(2)   Tax incentives for venture capitals in the form of limited partnership:  For venture capital organized under Limited Partnership Act whose total capital and investment amount in innovative companies reach certain threshold, they may adopt the concept of conduit theory for taxation purposes.
 
(3)   Tax incentives for angel investors:  In order to assist innovative companies in obtaining operational funds, individual's investments in cash to innovative companies established less than 2 years prior may be deducted from his/her aggregate personnel income amount with a limited deduction amount of NTD3 million (around USD1 million) every year.
 
(4)   Stock-based employee compensation can be subject to tax deferral:  For stock-based employee compensation (including employee compensation in stock, employee stock options for capital increase, buy-backs of treasury shares for issuance to employees, employee stock warrants, and new shares awarded to employees with rights restrictions), the Amendments relax the taxation from 5 years deferral to taxation upon the transfer based on the transferred price.
 
(5)   Stocks received by academic creators are applicable for tax deferral: For the stocks received by creators (such as professors and researchers) from research institutions, such stocks may be subject to taxation of income tax upon the transfer based on the transferred price.
 
(6)   Promoting innovative procurement:  Each central government authority in charge of end enterprises shall encourage governments and enterprises to procure software, and “green” and innovative products or services.
 
(7)   Establishing evaluating mechanisms for intangible assets:  Each central government authority in charge of end enterprises shall establish and manage the intangible assets appraisal databases, and promote intangible asset investments, loans and other measures to assist enterprises in presenting the value of intangible assets.
 
(8)   Idle lands for industrial use may be subject to compulsory auction:  For industrial park developed by the government and meeting the standard of idle lands shall be subject to the "gradual multi administrative measurements", which includes orders to correct within a specified time period, administrative fines and negotiation, compulsory auctions and other mechanism to accelerate the industrial uses.
 
Reported by: Mike Lu / Angela Lin
 
Taxation
 
7.     Amendment to Commodity Tax Act
 
On November 7, 2017, the Legislative Yuan passed the three reading of the amendments to the Commodity Tax Act, and we summarize as follows:
 
(1)  For the enforcement of the supply chain of the domestic solar photovoltaics industry, imported glasses used exclusively for the manufacture of solar photovoltaic modules may be exempted from tax within 5 years from the effective date of this Article.
 
(2)  With the purchase of a new truck by scrapping an old truck released from the factory before June 30, 1999, a commodity tax deduction of NT$50,000 will be available for each new truck after the completion of the license registration.
 
Reported by: Stacy Lo / Peter Huang
 
8.     Amendment to the Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing
 
On November 13, 2017, the Ministry of Finance announced the amendments to the "Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing", and please refer to our Newsletter issued on October 8.
 
Reported by: Stacy Lo / Peter Huang
 
Insurance Enterprise
 
9.     Amendments of the Guidelines for Insurance Company Operate Electronic Commerce
 
The Financial Supervisory Commission (FSC) Insurance Bureau announced amendments to Attachment 2 of Article 8 of the Guidelines for Recognize and Separate Reserve of Reinsurance Business of Insurance of the Person on October 31, 2017. The major point is to adjust the table of risk factors for the reinsurance of separate objects.
 
Reported by: Stacy Lo / Allen Lai
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)

http://www.ntcma.org.tw/userprofile.asp ̨0.5s TȲ Ͳ http://yumi-girls.org/xinzhuyuanjiao ̨ϽA·Ħ ǰĦ ҈@С ̨Ԯ http://ulife-village.org.tw/search.asp http://geo.giraffe.com.tw/Global.asp ̨ϲӍ http://healthynews.com.tw/function.php http://yumi-girls.org/xinzhuyuanjiao http://www.ljg.com.tw/trackback.php

 
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.

編輯室的話
書寫是法律人的天職,各種形式的書寫,摘記的、論述的、分析的、翻譯的、符號的、推敲的,法律人在文字中衍繹、歸納、定位、尋求最近到最遠的邊緣,於是我們決定出版,誌念書寫的軌跡。