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Enforcement Rules of the Business Registration Act
1.中華民國二十七年五月十九日實業部公布同日施行
2.中華民國三十五年十月二日實業部令修正公布
3.中華民國三十七年十月十一日工商部經濟部令修正公布
4.中華民國四十一年十二月十九日經濟部修正公布
5.中華民國四十九年十月八日經濟部修正公布
6.中華民國五十四年一月六日經濟部修正公布
7.中華民國五十八年三月十五日經濟部修正公布
8.中華民國六十二年二月十四日經濟部（62）經法字第 03833 號令修正
公布
9.中華民國七十三年十月二十六日經濟部（73）經商字第 41698 號令修
正公布
10. 中華民國八十年二月十三日經濟部（80）經商字第 005927 號令修正
發布
11. 中華民國八十七年一月十四日經濟部（87）經商字第 86041358 號令
修正發布第 10、19 條條文；並增訂第 19-1 條條文
12. 中華民國八十八年八月十一日經濟部（88）經商字第 88216066 號令
修正發布第 4 條條文
13. 中華民國八十九年四月五日經濟部（89）經商字第 89008177 號令修
正發布刪除第 4 條條文
14. 中華民國九十二年二月二十六日經濟部經商字第 09202027320 號令
修正發布第 7 條條文
15. 中華民國九十七年三月十四日經濟部經商字第 09702404450 號令修
正發布全文 7 條；施行日期，由行政院定之
中華民國九十八年三月十二日行政院院臺經字第 0980006249 號令發
布定自九十八年四月十三日施行
16. 中華民國九十八年七月十日經濟部經商字第 09800604530 號令修正
發布第 7 條條文；刪除第 5、6 條條文；並自發布日施行
17. 中華民國一百零五年九月六日經濟部經商字第 10502425810 號令發
布廢止資料來源：全國法規資料庫（ChOrder.json，版本 2026/7/24 上午 12:00:00）・政府資料開放授權
These Rules are prescribed pursuant to Article 36 of the Business Registration Act (hereinafter referred to as "this Act").
The term "family agriculture, forestry, fishery, animal husbandry and handiwork business" referred to at Items 2 and 3 of Article 5 of this Act means any business operated by a sole proprietor or operated mainly by the sole proprietor owner with a limited amount of help from its employees.
The relevant Authority of the municipality and the county (city) where the business is located shall maintain a business registration book which shall contain the following particulars:1. Those particulars prescribed at Paragraph 1 of Article 9 of this Act.2. The business registration of a person limited in capacity to make juridical acts being a sole proprietor or a partner of partnership.3. The business registration of a guardian running a business for a person who has no capacity or limited capacity to make juridical acts.4. The registration of managerial officers.5. Other registration particulars.The business registration book of the preceding paragraph may be replaced by computerized records.
The term "interested person" referred to at Articles 25 and 26 of this Act means, in addition to partners, the persons who are the creditors or debtors of the business or partners, or persons who have some other similar legal relationship.
(Delete)
(Delete)
1The effective date of these Rules shall be prescribed by the Executive Yuan.
2The Amendment to these Enforce Rules takes effect from the date of promulgation.