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. 287)I
2018-01-09    

 

 
Company Act
 
1.     Draft Amendment to Company Act
 
The Executive Yuan approved the draft amendment to the Company Act on December 21, 2017, which will be submitted to the Legislative Yuan for further review.  We summarize the draft amendment below:
 
I.          To provide more flexibility
 
(1) Except for public companies, non-public companies will no longer be subject to the restrictions on their capability of investments, lending and provision of guarantees. (Articles 13, 15 and 16)
 
(2) A non-public company may declare dividends or make up losses at the end of every half fiscal year, provided that it is provided in its articles of incorporation (AOI) (which means dividends can be declared twice a year). (Articles 110 and 228-1)
 
(3) A company limited by shares organized by a single government shareholder or a single juristic person shareholder may select not to set up a board but only have one (1) or two (2) directors, and no supervisor is required.  Non-public companies may also select not to set up a board but only have one (1) or two (2) directors, while a supervisor is still required. (Articles 128-1 and 192)
 
(4) A company limited by shares may decide to issue stock with or without par value at its discretion. (Articles 156 and 156-1)
 
(5) A non-public company may issue special shares where the special shareholders: (i) are entitled to multiple voting rights; (ii) are entitled to veto rights over specific matters, (iii) will not participate in the election of directors and supervisors; and/or (iv) are guaranteed to hold certain seats of directors. (Article 157)
 
(6) Employee incentives (including treasury stocks, employee equity warrants, employees' bonus, new shares preemptive right and new shares with limitation on the employees' rights) can be applied to the employees of the issuers' holding companies or subordinate companies. (Articles 167-1, 167-2, 235-1 and 267)
 
(7) Shareholders of a private company may enter into a voting agreement or voting trust. (Article175-1)
 
(8) The notice period for a non-public company to convene a board meeting is shortened from seven (7) full-day to three (3) full-day.  A non-public company's AOI are permitted to provide written board resolutions, if the written resolution manner is so agreed by all of the directors for the then-applicable agenda. (Articles 204 and 205)
 
(9) Non-public companies will no longer be subject to the restriction that "the total amount of corporate bonds shall not exceed the balance of the assets less liabilities of the company", and are permitted to issue convertible corporate bonds and corporate bonds with warrants. (Articles 247 and 248)
 
II.         To be more electronicalized and globalized
 
(1) To cope with the book entry trend, only public companies are required to issue shares certificates. (Articles 161-1 and 161-2)
 
(2) An issuer may accept shareholders' proposals in electronic form, in addition to the written form. (Article 172-1)
 
(3) A non-public company may provide in its AOI to hold the shareholders' meetings by video conferences or other methods announced by the competent authority. (Article 172-2)
 
(4) The recognition regime of foreign companies is abolished.  Foreign companies can enjoy the same capability as Taiwanese companies have, to the extent legally applicable.  Foreign companies are only required to register their branches to do business in Taiwan. (Articles 4 and 370~386)
 
III.       To enhance the corporate governance
 
(1) Any de facto or shadow directors of a non-public company is also deemed as a responsible person, and may be caught by the responsibilities or liabilities of a responsible person. (Article 8)
 
(2) The rule of "piercing corporate veil" is also applied to a limited company. (Article 99)
 
(3) Any majority of directors of a company may request in writing the chairman to hold a board meeting.  While the chairman fails to hold the meeting, such majority of the directors can call the board meeting. (Article 203-1)
 
(4) In order to simplify the procedures of director nomination, nominating shareholders are only required to describe the candidates' qualifications of education backgrounds and experience, and the board of directors will no longer be required to review and examine nominees' qualifications. (Articles 192-1, and 216-1)
 
(5) Persons entitled to call a shareholders' meeting are entitled to ask the company or stock agent to provide the shareholders' roster. (Articles 210 and 210-1)
 
(6) A non-public company may at its discretion provide the corporate governance personnel in its AOI, while a public company will be subject to the Financial Supervisory Committee's (FSC) requirements where the FSC deems necessary. (Article 215-1)
 
(7) Unless otherwise exempted, each company shall report its beneficial owners (which refers to directors, supervisors, and shareholders with shareholdings more than 10%) to the e-platform established by the Ministry of Economic Affairs before the fifteen day of each month. (Article 22-1)
 
Reported by: Mike Lu / Angela Lin
 
Taxation
 
2.     Judicial Yuan Interpretation No. 757
 
On December 15, 2017, the Justices of the Constitutional Court, Judicial Yuan made the Interpretation No. 757 to supplement the Interpretation No. 706. The said Interpretation No. 757 further explains that the receipt issued by the executing court which specifies the category and the auction or assumption price of the auctioned or sold objects, or receipt of the payment with attachment of court auction transcripts indicating the category and the auction or assumption price of the auctioned or sold objects can serve as the input tax vouchers, and be used to deduct the output tax.
 
Reported by: Stacy Lo/ Peter Huang
 
3.     Ministry of Finance's announcement of the exemption threshold for 2018 income tax under the Income Basic Tax Act
 
Ministry of Finance announced the exemption threshold for 2018 income tax under the Income Basic Tax Act (Act) on December, 25, 2017. We summarize the key points below:
 
(1) A profit-seeking enterprise with the amount of basic income equal to or less than NTD$500,000 (around US$ 16,666.6) is exempted from the income tax in accordance with the Act.
 
(2) An individual with the amount of basic income equal to or less than NTD$6,700,000 (around US$ 223,333.3) is exempted from the income tax in accordance with the Act.
 
(3) For a profit-seeking enterprise whose basic income exceeding NTD$ 500,000 (around US$ 16,666.6), the amount of basic tax shall be the amount of basic income reduced by NT$ 500,000 (around US$ 16,666.6) and then multiplied by the tax rate prescribed by the Executive Yuan (the current imposition rate is 12%).
 
(4) For an individual whose basic income exceeding NTD$ 6,700,000 (around US$ 223,333.3), the amount of basic tax shall be the amount of basic income reduced by NT$ 6,700,000 (around US$ 223,333.3) and then multiplied by the tax rate at 20%.
 
(5) In terms of death insurance payment provided in the proviso of sub-paragraph 2, paragraph 1, article 12 of Income Basic Tax Act, the part of which aggregate of payment made in a filing unit is equal to or less than NT$33,300,000 (around US$ 1,110,000) may be excluded from the basic income.
 
Reported by: Stacy Lo / Rady Lee
 
Environmental Protection
 
4.     Draft Amendments to Air Pollution Control Act
 
The Executive Yuan approved the draft amendments to the Air Pollution Control Act (Bill) on December 14, 2017, and will submit the Bill with the Legislative Yuan for review.  We summarize the key points of Bill below.
 
(1) The central competent authority shall set up a nationally consistent review principle on the approvals for the establishment and operation of fixed pollution sources.  (Article 24)
 
(2) The control over fuels and hazardous pollutants is enhanced.  (Articles 28 and 29)
 
(3) The control over mobile pollution sources is enhanced.  Vehicles cannot install a defeat device which may affect the air emission.  In addition, the central competent authority may impose stringent emission standards on vehicles used for 10 years or more.  (Article 36)
 
(4) The competent authority may establish an air quality maintenance zone and control mobile pollution sources inside.  (Article 40)
 
(5) Illegal interest recovery system is formed.  (Article 86)
 
(6) A system to reward and protect whistleblowers reporting illegal actions is formed.  (Articles 94 and 95)
 
Reported by: Kang-Shen Liu / Mark Chen
 
Food and Drug Administration
 
5.     Guideline for Identifying Serious Violations of Article 15, Paragraphs 1 and 4 and Article 16 of the Act Governing Food Safety and Sanitation
 
The Ministry of Health and Welfare (MOHW) announced on December 21, 2017, the Guideline for Identifying Serious Violations of Article 15, Paragraphs 1 and 4 and Article 16 of the Act Governing Food Safety and Sanitation. We summarize the Guideline below.
 
(1) Said Serious Violations refer to violations that seriously affect the food circulation market order or food hygiene, safety and quality. The competent authority shall identify Serious Violations by considering:
 
(i)       Number of previous violations of the Act Governing Food Safety and Sanitation.
 
(ii)      Intentional or negligent violations.
 
(iii)     Level of knowledge of offenders.
 
(iv)    Circulation quantity, circulation range and sales amount of illegal products.
 
(v)     Duration of violations.
 
(vi)    Illegal gains.
 
(vii)   Extent of damage of the consumer's life, health, or property caused by the violations.
 
(viii) Attitudes and acts of the violator in preventing danger or damage after the violations have been discovered.
 
(2) Except for special circumstances, Serious Violations shall be identified and violator may be ordered to suspend business for a certain period of time, if any of the following is met:
 
(i)     The amount of sales of illegal products is more than NT $ 10 million.
 
(ii)    The illegal products cause real harm to human health.
 
(3) Except for special circumstances, Serious Violations shall be identified and violator may be ordered to terminate business and revoke all or part of the items listed in the company registration, business registration or factory registration, or registration of the food businesses, if any of the following is met:
 
(i)     The amount of sales of illegal products is more than NT $ 30 million.
 
(ii)    The illegal products cause human death.
 
(4) Serious Violations are not limited to the situations as set forth in Items (2) and (3), and shall be identified by the competent authority after considering all circumstances as set forth in Item (1).
 
Reported by: Jolene Wang / Crick Liang
 
6.     Draft Medical Device Management Act
 
On December 14, 2017, the Executive Yuan passed the draft Medical Device Management Act (Act) and submitted it to the Legislative Yuan for further review. The Act is to isolate the regulations regarding medical device management from the Pharmaceutical Affairs Act.  We summarize below some key points of the Act which differentiate it from the current regulations under the Pharmaceutical Affairs Act.
 
(1) A registration system for low risk medical devices has been introduced. Instead of obtaining a market approval, medical devices announced by the central competent authority shall be registered before importation or manufacture.
 
(2) When a medical device business discovers that a medical device potentially endangers human health, it shall immediately inform the central competent authority and take corrective and preventive measures.
 
(3) Businesses dealing in the design of medical devices are considered as businesses dealing in the manufacture of medical devices; businesses dealing in the maintenance of medical devices are considered as businesses dealing in the sale of medical devices.
 
(4) Medical device manufacturers and medical institutions shall maintain information on the direct supply sources as well as whereabouts of medical devices.
 
Reported by:Jolene Wang / Crick Liang
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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