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 (Issue No.352)
2020-09-22    
 
Labor
 
1.     Adjustment to Minimum Wage and Draft Amendment to Tables of Monthly Contribution Classification of Insured Wage of Labor Insurance
 
On 7 September 2020, the Ministry of Labor (MOL) announced that the minimum basic wage will be adjusted to NT$24,000 per month and NT$160 per hour from 1 January 2021.  In addition, on 10 September 2020, the MOL announced the draft amendment to the Tables of Monthly Contribution Classification of Insured Wage of Labor Insurance to reflect the adjustment of the minimum wage.
 
Reported by: David Tsai / Alex Li
 
Company Act
 
2.     Ruling on Article 203 of the Company Act
 
On 27 August 2020, the Ministry of Economic Affairs (MOEA) issued a ruling that a sole corporate shareholder appointing new directors prior to the expiration of the term of office of the existing directors, who will take the office upon the expiration of the term of office of the same, the new chairman, vice chairman and managing directors may be pre-elected by the directors to be prior to the expiration of the term of office of the existing directors, provided that the agenda of such meeting shall be limited to the election of the new chairman, the vice chairman and the managing directors only. 
 
Reported by: Mike Lu / Lily Huang
 
3.     MOEA's ruling in relation to special shares with multiple voting rights under Article 157 of Company Act
 
On 13 August 2020, the MOEA issued a ruling.  While it is permitted under Article 157 of the Company Act for private companies to issue special shares with veto power over specific matters, by analogy there should be no restriction on issuing special shares with multiple voting rights over specific matters or excluding special shares from exercising multiple voting rights over specific matters.  Given that such matters are related to the rights and interests of shareholders holding special shares, the relevant matters shall be specified in the Articles of Incorporation.
 
Reported by: Mike Lu / Angela Lin
 
Taxation
 
4.     Interpretation ruling of Article 4-4 of Income Tax Act
 
On 28 August 2020, the Ministry of Finance (MOF) announced the interpretation ruling of Article 4-4 of the Income Tax Act, which provides that when the co-owned houses and lands are sold to distribute the value to the co-owners according to Article 824 of the Civil Code, the co-owners shall file the house and land transaction income tax or individual income tax and land value increment tax.
 
If the co-owners buy the co-owned houses and lands through the auction of the above value distribution procedure, and acquire share which exceeds the original share they possessed, the below rules shall apply to filing of the tax return:
 
(1)      The part equal to the original share: Upon resale, the period of possession and whether the co-owner shall file the house and land transaction income tax or individual income tax and land value increment tax will depend on the date that the co-owner acquires his/her original share.
 
(2)      The part exceeding the original share: Upon resale, the period of possession and whether the co-owner shall file the house and land transaction income tax or individual income tax and land value increment tax will depend on the date that the co-owner receives the certificate of rights transfer for the property.
 
Reported by: Stacy Lo / Alex Li
 
5.     Business Tax for Enforcement of Urban Renewal Business in Rights Transformation Method
 
On 14 September 2020, the MOF announced a ruling that, for the urban renewal business plans approved from 1 January 2021, the business entities implementing urban renewal business in rights transformation method by providing capital, technologies or human resource in accordance with the Urban Renewal Act shall calculate the business tax with respect to the acquired buildings and land in one of the following formulas:
 
(1)      (Renewed total value of the rights approved by the competent authorityjoint liability) x (joint liability deducting business tax and encumbrance of land for the public infrastructure ÷ renewed total value of the rights approved by the competent authority) x5%
 
(2)      (Renewed total value of the rights approved by the competent authorityjoint liability) xstandard price of the house ÷present land valuethe standard price of the house)]x5%
 
Reported by: Stacy Lo / Bella Chiu
 
Intellectual Property
 
6.     Operational Directions for the Processing of Third-Party Observations on Patent Applications
 
On 25 August 2020, the Taiwan Intellectual Property Office (TIPO) announced the "Operational Directions for the Processing of Third-Party Observations on Patent Applications" (Directions), effective as of 1 September 2020, which are made to implement the provisions of Article 39 of the Enforcement Rules of the Patent Act regarding the third party observation (Please refer to Item 3 of Issue No. 342 of the Lexgroup Newsletter for details).  We summarize below.
 
(1)      Anyone other than the patent applicant is eligible as a third party to submit a third-party observation.
 
(2)      A third-party observation shall be submitted prior to issuing the examination decision of the invention patent application.
 
(3)      A third-party observation shall be made based on the grounds that the claimed inventions shall not be granted according to Article 46 of the Patent Act.
 
(4)      A third-party observation shall indicate the application number of the invention patent application or that of the corresponding utility model application if applicable, and provide bibliographic list of cited references, reasons and relevant evidence.
 
(5)      A third-party observation shall be submitted by written paper or electronically via the TIPO's e-filing system.
 
(6)      A third-party observation may not be accepted if its content, reasons and evidence are obviously unrecognizable or irrelevant to the invention application.  The same applies if the third party observation is not submitted in accordance with the relevant regulations, or the invention patent application is withdrawn or not accepted or when the examination decision has been issued thereto.
 
(7)      After the invention patent application enters examination, the TIPO shall notify the patent applicant of a third-party observation, if any.
 
(8)      The TIPO is not required to notify the third party of the handling of the observation and the examination result of the invention patent application.
 
(9)      After the invention patent application is laid open or issued as a patent, the bibliographic list of cited references submitted by the third-party observation shall be published on the TIPO's patent search system.
 
Reported by: Jolene Wang / Linda Cheng
 
Financial
 
7.     Draft Amendment to Regulations Governing the Consolidated Capital Adequacy of Financial Holding Companies
 
On 10 September 2020, the Financial Supervisory Commission (FSC) announced the draft amendment to the Regulations Governing the Consolidated Capital Adequacy of Financial Holding Companies for public consultation.  We summarize below:
 
(1)      To avoid financial holding companies from capital padding, where the common shares, special shares or subordinated bond issued by a financial holding company is held by the its invested enterprise (including subsidiaries) which can be materially influenced by it, the common shares, special shares or subordinated bond shall be deemed as unissued when calculating the eligible capital of the financial holding company; and
 
(2)      The calculation form of the eligible capital and statutory capital requirement of the financial holding company is amended to provide that the company's goodwill and other intangible assets deducted from the eligible capital and statutory capital requirement shall be calculated with the net amount offset by the relevant deferred income tax liabilities.  In addition, intangible assets include right-of-use assets with the intangible asset as the lease subject.
 
Reported by: Stacy Lo / Doris Huang
 
Insurance
 
8.     Draft amendment to Regulations Governing the Supervision of Insurance Solicitors
 
On 8 September 2020, the FSC announced the Draft amendment to the Regulations Governing the Supervision of Insurance Solicitors.  We summarize below:
 
(1)      The age limit for insurance solicitors is revised from "20 years old or more" to "adult";
 
(2)      An insurance solicitor who is required to suspend solicitation shall not conduct solicitation of the insurance business during the period of suspension; if an insurance solicitor, within the past five (5) years, has been required to suspend solicitation of which the period has been accumulated for two (2) years, his/her registration shall be cancelled; and
 
(3)      If the insurance solicitor engages in material violation of the rules or cheat in the qualification examination, his/her registration shall be cancelled.
 
Reported by: David Tsai / Bella Chiu
 
9.     Amendment to Regulations Governing Business Solicitation, Policy Underwriting and Claim Adjusting of Insurance Enterprises
 
On 28 August 2020, the FSC announced an amendment to the "Regulations Governing Business Solicitation, Policy Underwriting and Claim Adjusting of Insurance Enterprises", which provides that the age for the requirements for keeping the sale records of process by the method of audio or video and the evaluation of appropriateness when selling the investment-linked products to the customers will be amended from 70 years old to 65 years old. The amendment will take effect from 1 October 2020.
 
Reported by: David Tsai / Cindy Chien
 
Securities
 
10. Amendments to Regulations Governing Securities Firms Accepting Orders to Trade Foreign Securities, Directions for the Conduct of Wealth Management Business by Securities Firms and ruling regarding Regulations Governing Securities Trading on the Taipei Exchange
 
Recently, the FSC announced amendments to the “Regulations Governing Securities Firms Accepting Orders to Trade Foreign Securities” (8 September 2020), “Directions for the Conduct of Wealth Management Business by Securities Firms and relevant rulings” (10 September 2020), Regulations Governing Securities Trading on the Taipei Exchange, and relevant rulings (10 September 2020) respectively.  We summarize below:
 
(1)      To stipulate the qualifications of the securities firm who may provide service to the high asset client and the application procedure thereof.  The application procedure also include an interview with department head(s) in charge of the applicable business.  
 
(2)      To expand the scope of the financial service and product available to high asset clients:
 
(a)      To relax the review process for offshore structured products.
 
(b)      To allow the securities firm to trade the offshore structured products issued by overseas subsidiaries and branches of specific securities firm and bank for high asset clients by sub-consigned trading (accepting orders to trade), wealth management (trust investment) or trading on Taipei Exchange.
 
(c)      To relax the restriction on the credit rating of the foreign bonds qualified for investment by high asset clients.
 
(d)      To allow the securities firm (including the bank concurrently engaging in securities business) to trade foreign currency denominated structured bonds with high asset client on Taipei exchange.
 
(3)      In terms of offshore structured products, to enhance the protection of high asset clients.
 
Reported by: Jeffrey Liu / Mindy Liao
 
11. Amendment to the ruling of Article 15 of the Regulations Governing Securities Firms
 
On 10 September 2020, the FSC announced a ruling to allow a securities firm to shoulder the joint and several liability or act as a guarantee institution where the securities firm acts as the domestic agent for the offshore structured products issued by its overseas subsidiary and such products distributed in Taiwan through a securities firm or a bank to high net-worth clients specified by laws and regulations.  The securities firm however shall establish relevant product review system which shall be incorporated into its internal control system.  Where the securities firm makes endorsement or guarantees for an overseas subsidiary which is not regulated by any offshore financial supervisory institution, the securities firm shall filed all relevant documents with the FSC for approval in advance.
 
Reported by: Jeffrey Liu / Lily Huang
 
SICE/SITE & Fund
 
12. Draft amendments to Regulations Governing Responsible Persons and Associated Persons of Securities Firms, Regulations Governing Responsible Persons and Associated Persons of Securities Investment Trust Enterprises, and Regulations Governing Responsible Persons and Associated Persons of Securities Investment Consulting Enterprises
 
On 4 September 2020, the FSC announced draft amendments to "Regulations Governing Responsible Persons and Associated Persons of Securities Firms", "Regulations Governing Responsible Persons and Associated Persons of Securities Investment Trust Enterprises", and "Regulations Governing Responsible Persons and Associated Persons of Securities Investment Consulting Enterprises" to seek public comments.  The drafts provide that, subject to required qualifications, those with certain work experience and good performance in particular fields such as information technology, technology, law, e-commerce or digital economy may serve as a department head, a deputy general manager, associate manager or manager of business departments, or the responsible person of it branch unit.
 
Reported by: Jeffrey Liu / Cindy Chien
 
13. Amendment to the Ruling in relation to Paragraph 2, Article 5 of the Regulations Governing Responsible Persons and Associated Persons of Securities Investment Trust Enterprises
 
On 9 September 2020, the FSC announced a new ruling in respect of the qualifications of a manager of securities investment trust fund as set forth in Paragraph 2, Article 5 of the Regulations Governing Responsible Persons and Associated Persons of Securities Investment Trust Enterprises (New Ruling).  The original ruling Jin-Guan-Zheng-Tou-Zi-No. 10803013171 (Original Ruling) was abolished accordingly.
 
In terms of the qualifications of a manager of managers, the Original Ruling provides that where a fund manager counts his/her experience in discretionary investment asset management in his/her experience of managing assets of the same category, such discretionary investment asset management shall adopt "Manager of Managers" method.  The New Ruling released the restriction and provided that the experience of discretionary investment asset management to be calculated in that of managing assets of the same category may also adopt "single management" method, provided that the basic policy and scope of investment as set forth in the discretionary investment agreement or the actual allocation of asset must be identical to the fund of the same category, and that his/her experience in managing or co-managing assets of the same category as a fund manager must be one year or more.
 
Reported by: Jeffery Liu / Doris Huang
 
14. To Additionally Open the Domestic Equity Fund as the Investment Objects of the Foreign Currency Insurance-Linked Policy Discretionary Investment Account
 
On 28 August 2020, the Central Bank issued a ruling to additionally open that foreign currency insurance-linked policy with discretionary investment account arrangement, the securities investable by which may also include share classes denominated in foreign currency of a multi-currency securities investment trust fund (including NTD share class).  Such fund shall mainly invest in domestic securities (Domestic Equity Funds) but money market funds, ETFs and funds under private placement must be excluded.  Also, the total amount of the share class denominated in foreign currency of Domestic Equity Funds held by each discretionary investment account shall be no more than 5% of such discretionary investment account’s NAV.
 
Reported by: Jeffrey Liu / Eliza Lee
 
Agriculture
 
15. Use of Ractopamine on Cattle and Swine in Foreign Country Not Applied to Regulations of Banned Veterinary Drug
 
On 7 September 2020, the Council of Agriculture announced that the use of β-agonist is banned from domestic manufacturing, dispensing, importing, exportation, sales, or display as a banned veterinary drug pursuant to Item 1, Paragraph 1, Article 5 of the Veterinary Drugs Control Act; however, the regulation does not apply to the use of Ractopamine on cattle and swine in foreign countries.
 
Reported by: Jolene Wang / Huaili Lu
 
Environment Protection
 
16. Draft amendment to Regulations Governing Determination of Reasonable Due Care Obligations of Enterprises Commissioning Waste Clearance
 
On 3 September 2020, the Environmental Protection Administration preannounced the draft amendments to the Regulations Governing Determination of Reasonable Due Care Obligations of Enterprises Commissioning Waste Clearance for public consultation.  Key points are:
 
(1)      For the enterprise which shall designate the waste processing technical professionals and taskforce, the responsible person of such enterprise shall sign and date the inspection and audit records and the operation and management records of the operators retained by such enterprise to remove and dispose of the wastes.  The responsible person refers to the person who is specified in the business waste disposal plan.
 
(2)      The amendment will take effect 6 months after the announcement.
 
Reported by: Kang-Shen Liu / Aaron 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)

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ブルームバーグの台湾地域M&Aリーグテーブルにおいて、当事務所は案件数ランキングにて、リーディング事務所の一つとして評価され。

当事務所は、Chambers Asia Pacific において台湾地域の企業及び合併・買収分野(Corporate/M&A)、労働関係分野(Employment)及び保険分野(Insurance)のリーディング事務所の一つとして評価されました。

当事務所の盧偉銘弁護士、葉秋英顧問及び蘇鴻霞顧問等は、Chambers Asia Pacificにおいて台湾地域の企業及び合併・買収分野(Corporate/M&A)のリーダーの一人として評価されました。

当事務所は、2012年インターナショナルファイナンシャルローレビューIFLR 1000誌 (International Financial Law Review)のによって台湾地域の資本市場(Capital Market)及び合併・買収(M& A)分野の弁護士事務所として推薦を受けています。

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