Cooperatives Act Article 12
A judicial person may only be a member of a cooperative of limited liability or guaranteed liability, and such judicial person shall be a non-profit one.A member of a cooperative of unlimited liability may not be a member of another cooperative of unlimited liability.
中文原文 合作社法第12條
法人僅得為有限責任或保證責任合作社社員，但其法人以非營利者為限。
無限責任合作社社員，不得為其他無限責任合作社社員。
無限責任合作社社員，不得為其他無限責任合作社社員。