有限合夥法

AI-assisted research summary: This provision states the Act is enacted to introduce a limited partnership business form and give businesses more flexible organization and operating choices.

AI-assisted research summary: 未完成設立登記的有限合夥，不得以有限合夥名義經營業務或作其他法律行為；設立後如應登記事項未登記或變更未登記，不能拿該事項對抗第三人。

AI-assisted research summary: 有限合夥業務如依法需要中央目的事業主管機關許可，領到許可文件後才可以申請有限合夥登記；若許可被撤銷或廢止確定，主管機關應通知中央主管機關辦理登記撤銷或廢止。

AI-assisted research summary: If a limited partnership’s business violates the law or lawful orders and a cease-business order becomes final, the disposition authority must notify the central competent authority so the partnership registration, or part of it, can be revoked.

AI-assisted research summary: 有限合夥名稱要標明「有限合夥」字樣，不能用與其他有限合夥或公司相同的名稱，也不能用容易讓人誤認與政府機關、公益團體有關或妨害公共秩序、善良風俗的名稱。

AI-assisted research summary: General partners may contribute cash, property, credit, labor, or other benefits; limited partners may contribute cash or property. The partners must set each partner’s contribution amount in the partnership agreement, and certain larger registrations require accountant verification and filing of audited documents, with a cash-contribution exception.

AI-assisted research summary: The central competent authority may revoke a limited partnership’s registration if certain listed events occur.

AI-assisted research summary: 有限合夥經營出現顯著困難或重大損害時，法院可依合夥人聲請裁定解散，並通知中央主管機關辦理解散登記。

AI-assisted research summary: Certain limited partnership registration items must be made public, and people may apply to inspect or copy them.

AI-assisted research summary: 合夥人原則上不得取回出資額；即使契約約定可取回，也要先清償有限合夥現有債務或為債權人提存。

AI-assisted research summary: A limited partnership partner may transfer all or part of their contribution to another person if the partnership agreement allows it or all other partners consent.

AI-assisted research summary: This provision identifies the competent authority and allows the central competent authority to delegate or entrust tasks to other agencies.

AI-assisted research summary: Unless the limited partnership agreement says otherwise, the limited partnership must have one representative elected by majority approval of all general partners.

AI-assisted research summary: A limited partnership’s business execution is subject to consent by a majority of all general partners, unless the partnership agreement says otherwise.

AI-assisted research summary: 有限合夥負責人須忠實執行業務並盡善良管理人注意義務；造成有限合夥損害時，負賠償責任。

AI-assisted research summary: 有限合夥負責人在執行業務時，若違反法令並造成他人損害，應與有限合夥負連帶賠償責任。

AI-assisted research summary: 在有利益衝突的交易情況下，其他普通合夥人過半數同意後，互選一人作為有限合夥的代表；如果普通合夥人只有一人，則由有限合夥人過半數同意後互選一人作為代表。

AI-assisted research summary: 有限合夥負責人原則上不得自行或替他人從事與有限合夥同類的營業，但契約另有約定者除外。

AI-assisted research summary: 有限合夥人原則上不得參與有限合夥業務執行或對外代表有限合夥，但第24條情形除外。

AI-assisted research summary: 有限合夥代表人每年會計年度終了時，應把營業報告書、財務報表及盈餘分配或虧損撥補議案送給全體合夥人，並取得三分之二以上承認；達到一定出資額的有限合夥，年度財報在送合夥人承認前，還要先經會計師查核簽證。

AI-assisted research summary: 有限合夥在清償到期債務前，或資產不足以支付債務及退夥、解散、清算必要費用時，不得分配盈餘。

AI-assisted research summary: 有限合夥人通常可在每會計年度終了時查閱有限合夥的財務報表、業務及財產情形；必要時，經法院依其聲請許可後，也可隨時查閱。有限合夥負責人不得規避、妨礙或拒絕。

AI-assisted research summary: 有限合夥在向中央主管機關登記後，才不得成立。

AI-assisted research summary: 有限合夥代表人必須在所在地備置歷年財務報表，讓債權人和合夥人查閱或抄錄。

AI-assisted research summary: 主管機關可以隨時會同目的事業主管機關派員檢查有限合夥的業務與財務狀況；有限合夥負責人不得規避、妨礙或拒絕。

AI-assisted research summary: 有限合夥人加入通常要先取得全體普通合夥人同意；普通合夥人加入要取得全體合夥人同意。

AI-assisted research summary: 普通合夥人遇到特定情形時會退夥；被除名時，除特定例外外，須有法定事由之一，並經普通合夥人三分之二以上同意。

AI-assisted research summary: 合夥人在有非可歸責於自己的重大事由時，經其他合夥人過半數同意後，可以退夥；但前條第一項或有限合夥契約另有約定者除外。普通合夥人退夥後，對退夥前的債務仍要負責。

AI-assisted research summary: A limited partnership must dissolve if any listed trigger occurs, such as a contractual dissolution event, expiry of its term, unanimous partner consent, bankruptcy, or too few partners.

AI-assisted research summary: 有限合夥解散或登記被撤銷、廢止後，原則上應進行清算；但破產解散例外。

AI-assisted research summary: 未辦理分支機構登記的外國有限合夥，不得在中華民國境內營業。

AI-assisted research summary: 外國有限合夥分支機構的登記、營運資金、解散及廢止登記，依公司法辦理；清算時，由境內負責人或分支機構經理人擔任清算人。

AI-assisted research summary: 未經登記卻以有限合夥名義經營業務或從事其他法律行為者，會受刑罰、罰金與民事責任，主管機關也應禁止其使用有限合夥名義。

AI-assisted research summary: This provision defines key terms used in the law, including limited partnership, general partner, limited partner, responsible person, representative, and foreign limited partnership.

AI-assisted research summary: 有限合夥負責人不得規避、妨礙或拒絕主管機關依第三十一條第一項進行的檢查；違反者，處新臺幣5萬元以上25萬元以下罰鍰，並可按次處罰。

AI-assisted research summary: A limited partnership representative may be fined NT$20,000 to NT$100,000, and the fine may be imposed repeatedly, for missing certain filing, reporting, audit, or recordkeeping duties.

AI-assisted research summary: 有限合夥負責人如果規避、妨礙或拒絕有限合夥人依第29條所為的查閱，會被處新臺幣2萬元以上10萬元以下罰鍰，且可以按次處罰。

AI-assisted research summary: 受理有限合夥相關申請時，應收取費用；費用項目、金額及其他事項的準則由中央主管機關訂定。

AI-assisted research summary: 本法的施行日期由行政院 तय定。

AI-assisted research summary: Certain persons may not serve as a limited partnership’s representative, manager, liquidator, or general partner, and anyone already serving is automatically removed or expelled.

AI-assisted research summary: 有限合夥至少要有一名以上普通合夥人和一名以上有限合夥人；若法人依法可以擔任普通合夥人，必須指定自然人代表執行業務。

AI-assisted research summary: 每一普通合夥人和有限合夥人原則上都有一表決權，且不受出資額影響；但有限合夥契約可以另定按出資額比例分配表決權。

AI-assisted research summary: 公司可以成為有限合夥的合夥人；若公司要擔任有限合夥的普通合夥人，必須先取得所需的股東同意或股東會決議。

AI-assisted research summary: 申請設立有限合夥或在臺設立外國有限合夥分支機構，應載明法定事項、附相關文件，並向中央主管機關申請登記。

AI-assisted research summary: This chapter is titled “General Provisions.”

AI-assisted research summary: Chapter heading: Registration.

AI-assisted research summary: Chapter heading: Operations.

AI-assisted research summary: 本章標題為「外國有限合夥」。

AI-assisted research summary: This chapter sets out penalties.

AI-assisted research summary: This is a chapter heading for supplementary provisions.