Cooperatives Act Article 10-1

After being established, a cooperative shall start its business within six months. However, in case of natural disaster or force majeure, application may be submitted to the competent authority for postponement.
中文原文 合作社法第10-1條
合作社設立後,應於六個月內開始經營業務。
但因天災事變或不可抗力之事由,得向主管機關申請展延。

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