Regulations Governing Company Registration
1.中華民國九十年十二月十二日經濟部(90)經商字第 09002256830 號
令訂定發布全文 17 條;並自發布日施行
2.中華民國九十二年十月一日經濟部經商字第 09202191780 號令修正發
布全文 17 條;並自發布日施行
3.中華民國九十七年六月六日經濟部經商字第 09702411780 號令修正發
布第 12、14、16 條條文及第 16 條之附表
4.中華民國九十八年七月十五日經濟部經商字第 09802416500 號令修正
發布第 10、16 條條文及第 16 條條文之附表;並刪除第 14 條條文
5.中華民國一百零一年一月十二日經濟部經商字第 10002437130 號令修
正發布第 15、16 條條文
6.中華民國一百零二年十月十四日經濟部經商字第 10202432160 號令修
正發布第 8 條條文及第 16 條條文之附表
7.中華民國一百零三年四月十四日經濟部經商字第 10302406230 號令修
正發布第 2、16 條條文及第 16 條條文之附表
8.中華民國一百零四年九月二日經濟部經商字第 10402422990 號令修正
發布第 16 條條文
9.中華民國一百零七年六月十四日經濟部經商字第 10702411930 號令修
正發布全文 7 條;並自發布日施行
10. 中華民國一百零七年十一月八日經濟部經商字第 10702424820 號令
修正發布名稱及全文 6 條;並自一百零七年十一月一日施行
(原名稱:公司之登記及認許辦法;新名稱:公司登記辦法)
11. 中華民國一百十年四月二十三日經濟部經商字第 11002408800 號令
修正發布第 5 條條文之附表五、附表六及附表七資料來源: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 Regulations are enacted pursuant to Paragraph 1 of Article 387 of the Company Act (hereinafter referred to as the "Act").
1A company shall, within fifteen days after completion of the following, file an application for registration of incorporation with the competent authority, unless otherwise approved by the authority in charge of the end-enterprise concerned to make registration on a specific date.
21. Unlimited Company, Unlimited Company with Limited Liability Shareholders and Limited Company: Establishment of Articles of Incorporation.
32. Company Limited by Shares: Inauguration of the responsible person representing the Company.
1Where a company temporarily discontinues its business operation for a period over one month, an application for business discontinuation registration shall be filed prior to or within fifteen days starting the date of business discontinuation, and an application for business recommencement registration shall be filed prior to or within fifteen days after the recommencement, unless otherwise filing for approval and recordation with the competent tax authority has been made pursuant to provisions in Value-added and Non-value-added Business Tax Act.
2Where a company fails to commence its business operation within six months after the date of its incorporation registration, an application for extension of business commencement date shall be filed with the competent authority within that time limit.
3The maximum period of business discontinuation or extension of business commencement date as set forth in the preceding two paragraphs shall not exceed one year.
1Upon any change in the particulars of the registration of a company or a foreign company, an application for alteration registration shall be filed with the competent authority within fifteen days after such a change, unless otherwise approved by the authority in charge of the end-enterprise concerned to make registration on a specific date.
2In the event of death of shareholder(s) of an unlimited company, an unlimited company with limited liability shareholders and a limited company, the application for alteration registration can be filed within fifteen days after receipt of documents verifying inheritance.
1The documents, statements and forms required to be accompanied with the registrations as prescribed in the Act are enumerated in detail in Supplemental Tables 1 through 7 annexed hereto.
2In the event that documents, statements and forms submitted by the applicant pursuant to provisions in the preceding paragraph are photocopies or in foreign languages, the competent authority may request for the original copy or a Chinese translation version when necessary.
3In the event that company incorporation registration, company alteration registration for capital increase, registrations of company split-up, acquisition, and share exchange or Merger shall be effected on a specific reference day as specified by the authority in charge of the end-enterprise concerned, a priori capital audit report may be submitted for approval prior to the reference day while the audit report of capital up to the reference day issued by independent certified public accountant as required to be accompanied with the registrations as prescribed in the first paragraph can be supplemented within fifteen days starting the next day of the specific reference day.
4In the application by a foreign company for registration of a new branch office or a representative's office, the photocopies of a written consent of the owner of the building and documentation of ownership required to be accompanied with the registrations as prescribed in the first paragraph can be supplemented within thirty days starting the next day of the application approval.
These Regulations shall be enforced starting November 1, 2018.