Civil Associations Act Article 46-1
Where a party recorded in accordance with the provision of the above article meets any of the following provisions, it may be registered as a judicial person at the court according to law after it is approved by the central competent authority:1. The party has been recorded for over one year.2. The party has five or more public officials elected by the public in central, municipal, and county (city) governments.3. The party possesses not less than NT$10,000,000 of properties.The registration of a party as a judicial person and other matters referred to in the above paragraph shall be applied to the provisions set forth in the Civil Code on public welfare associations unless otherwise prescribed in this Act.
中文原文 人民團體法第46-1條
依前條規定備案之政黨，符合下列各款規定者，得經中央主管機關核准後，依法向法院辦理法人登記：
一、政黨備案後已逾一年。
二、所屬中央、直轄市、縣（市）民選公職人員合計五人以上。
三、擁有新臺幣一千萬元以上之財產。
前項政黨法人之登記及其他事項，除本法另有規定外，準用民法關於公益社團之規定。
一、政黨備案後已逾一年。
二、所屬中央、直轄市、縣（市）民選公職人員合計五人以上。
三、擁有新臺幣一千萬元以上之財產。
前項政黨法人之登記及其他事項，除本法另有規定外，準用民法關於公益社團之規定。