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. 289)
2018-02-07    

 

 
Education
 
1.    Draft amendment to the Gender Equity Education Act
 
On January 15, 2018, the Executive Yuan passed the draft amendment to Articles 27, 27-1 and 30 of the Gender Equity Education Act, which is subject to the Legislative Yuan's review.  We summarize the key point below:
 
(1)    When an offender is convicted of sexual assault, sexual harassment or sexual bullying occurring on campus, and for the necessity of follow-up or consulting, the competent authority or the previous school shall notify the next school wherein the offender is a student or to which the offender provides service.
 
(2)    Where the gender equity education committee of a school finds after investigation a member of the faculty or staff committed sexual assault, sexual harassment or sexual bullying, the school shall terminate the employment with the member and other schools of all levels shall not employ the member.
 
(3)    Schools shall inquire regularly whether the employed faculty and staff has been convicted of sexual assault, sexual harassment or sexual bullying.
 
(4)    When the gender equity education committee of a school or competent authority handles a case of sexual assault, sexual harassment or sexual bullying occurred on campus, the committee may outsource, in part or in whole, the members of the investigative team.
 
Reported by: David Tsai / Zachary Peng
 
Taxation
 
2.    Amendment to the Income Tax Act
 
The Legislative Yuan passed the three readings for amendments to the Income Tax Act on January 18, 2018.  The amendments took effect retroactively from January 1, 2018.  We summarize the amendments below:
 
(1)     Increase of the relevant deductions for personal income tax:
(a)     Standard deduction is increased from NT$90,000 to NT$120,000; a person having spouse will be entitled to double standard deduction.
(b)    Special deduction for salary income is increased from NT$128,000 to NT$200,000.
(c)     Special deduction for the physically or mentally challenged person is increased from NT$128,000 to NT$200,000.
 
(2)     The highest income tax rate for individuals is reduced from 45% to 40%.
 
(3)     The business income tax rate is raised from 17% to 20%; the earnings of a sole proprietorship and partnership are exempted from business income tax and is subject to individual income tax.
 
(4)     The tax rate for retained earnings is reduced from 10% to 5%.
 
(5)     At the option of the taxpayer, dividend income may (1) be consolidated into individual income and taxed accordingly, provided that a tax credit at 8.5% of dividend income deduction but up to NT$80,000 applies; or (2) be taxed at a flat rate of 28% separately from other income.
 
(6)     For foreign investors, the tax previously paid by a company for the retained earnings shall no longer be used as a credit against the dividend tax payable when dividends are distributed.
 
Reported by: Stacy Lo / Peter Huang
 
3.    Amendment to the Standards of Penalty Relieve for Violation of Taxation Cases
 
The Ministry of Finance announced the draft amendment to the Standards of Penalty Relieve for Violation of Taxation Cases on January 19, 2018.  In order to create an environment for electronic payment, profit-seeking enterprises with cash receipts/payments made by way of electronic payment account under the Act Governing Electronic Payment Institutions may be exempted from penalty if the amount of electronic receipts/payments reaches 5% of the annual sales revenues/net purchases and the amount of the evasion of reported income tax does not exceed NT$20,000.
 
Reported by: Stacy Lo / Peter Huang
 
4.    Ruling on Business Tax Exemption Applying to Social Welfare Services Provided by Long-term Care Service Institutions
 
The MOF issued a ruling on January, 23, 2018, that long-term care institutions associated with veterans homes based on the ROC Veterans Assistance Act which provide long-term care services exclusively to veterans and long-term care service provided by long-term care services institutions based on the Long-Term Care Service Act are exempted from business tax in accordance with Sub-paragraph 4, Paragraph 1, Article 8 of the Value-added and Non-value-added Business Tax Act.
 
Reported by: Stacy Lo / Rady Lee
 
Public Construction
 
5.    Draft Amendment to Enforcement Rules of Act for Promotion of Private Participation in Infrastructure Projects
 
The MOF announced the draft amendment to the Enforcement Rules of Act for Promotion of Private Participation in Infrastructure Projects ("the Act") on January 16, 2018, which we summarize as follows:
 
(1)    Adding that long-term care service institutions and facilities approved and established based on relevant laws and regulations are the social welfare facilities specified in the Act. 
 
(2)    Amending the definition of sewerage, cultural and educational facilities, and public gas and fuel supply facilities in accordance with the amendment to the relevant laws and regulations.
 
(3)    Amending that large shopping centers are not limited to those located in offshore islands.
 
Reported by: Stacy Lo / Rady Lee
 
Company
 
6.    Draft Amendments to the “Regulations Governing Company Registration and Recognition
 
On January 18, 2018, the Ministry of Economic Affairs ("MOEA") announced draft amendments to the Regulations Governing Corporate Registration and Recognition (the "Amendment") which we summarize below:
 
 
(1)    To relax the requirement for an electronic signature, which is no longer limited to industrial commerce identification cards or natural person identification cards (Article 2)
 
(2)    To require that a company limited by shares, regardless of its means of incorporation, file for registration within fifteen (15) days after its responsible person having assumed office (Article 3)
 
(3)   To remove the repetitive provisions for the filing time limits on the changes of a company or a foreign company registration (Article 4-9, Article 11-13, Article15)
 
(4)   To remove the requirement of Chinese translation for foreign documents unless otherwise requested by the competent authorities (Article 6)
 
(5)   To simplify the application forms
 
Reported by: Mike Lu / Evelyn Shih
 
Factory Administration
 
7.    Draft Amendment to the Regulations Governing the Additional Requirements for Establishment Permit or Approval Registration of Factories
 
The Ministry of Economic Affairs promulgated the draft amendment to the Regulations Governing the Additional Requirements for Establishment Permit or Approval Registration of Factories on January 8, 2018.  The draft provides that, among other items, factories located in underground water control areas and meeting with certain conditions shall provide certain documents when changing or applying for approval of the permit or registration of factories. 
 
Reported by: Kang-Shen Liu / Chenchi Wang
 
Financial
 
8.    Draft Regulations Governing Issuance of Bank Debentures by Taiwan Branch of Foreign Banks
 
On January 16, 2018, the Financial Supervisory Commission ("FSC") announced the draft Regulations Governing Issuance of Bank Debentures by Taiwan Branches of Foreign Banks ("Regulations"), which is to assist the Taiwan branches of foreign banks to collect funds and to introduce financing experience regarding offshore wind power.
 
The Regulations is based on a similar structure of the Regulations Governing Issuance of Bank Debentures by Banks.  Aside from the stricter requirements for the applicants, there are the following major differences:
 
(1)    The bank debentures to be issued shall not include convertible bank debentures and exchangeable bank debentures, in order to avoid exchange issues between NTD and foreign currencies;
 
(2)    The bank debentures may only be sold to the professional investors as specified in Paragraph 3, Article 3 of the Regulations Governing Offshore Structure Products; and
 
(3)    The funds collected therefrom may only be utilized for financing of or investment in relation to major public construction by the Taiwan government in Taiwan territory, offshore wind power construction and green industry construction, and such funds shall not be converted into foreign currencies.
 
Reported by: Stacy Lo / Nereid Lin
 
Telecommunication
 
9.    Draft Amendments to the "Examination Regulations on the Establishment License Renewal of Satellite Broadcasting Businesses and Foreign Satellite Broadcasting Businesses" and "Regulations Governing the Assessment and Examination of Satellite Broadcasting Business and Foreign Satellite Broadcasting Business"
 
The National Communications Commission ("NCC") announced that the draft amendments to the "Examination Regulations on the Establishment License Renewal of Satellite Broadcasting Businesses and Foreign Satellite Broadcasting Businesses" and "Regulations Governing the Assessment and Examination of Satellite Broadcasting Business and Foreign Satellite Broadcasting Business" were passed January 17, 2018.  The draft amendments mainly provide that 12-week program schedules for assessment will be reduced to 6-week schedules; the definition of "new broadcasts" will be amended to be in line with that specified in the Regulations on Satellite Broadcasting Program Supplier Broadcasting Domestically-Produced Programs; the information required to be disclosed  for satellite broadcasting programs is reduced; and local governments' opinions shall be taken into consideration by the NCC when assessing local channels.
 
Reported by: Kang-Shen Liu / Nereid Lin
 
Food Safety Administration
 
10.Amendments to the Act Governing Food Safety and Sanitation
 
The President promulgated the amendment to Article 28 of the Act Governing Food Safety and Sanitation on January 24, 2018, which includes Paragraph 4 to authorize the Ministry of Health and Welfare to promulgate the standards to recognize "false, exaggerated or misleading" and "medical efficacy" in Paragraphs 1 and 2 of Article 28, as well as the rules governing contents, methods of promotion or advertisement and other requirements with which to comply.
 
Reported by: Kang-Shen Liu / Chenchi Wang
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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