Cooperatives Act Article 1

This Act is established to enhance the cooperative system, support and promote cooperative enterprises to facilitate the development of national economy and improve social welfare.For the purposes of this Act, the term “cooperative” refers to an association organized based on the principle of equality and mutual aid, and with a view to boost the economic benefits and living standards for its members by means of joint operation. The number of members and the total amount of shares of a cooperative are variable.
中文原文 合作社法第1條
為健全合作制度,扶助推展合作事業,以發展國民經濟,增進社會福祉,特制定本法。
本法所稱合作社,指依平等原則,在互助組織之基礎上,以共同經營方法,謀社員經濟之利益與生活之改善,而其社員人數及股金總額均可變動之團體。

English translation for reference only; the Chinese text prevails. Not legal advice.