Cooperatives Act Article 40

A supervisor shall not act concurrently as a director, clerk, or technician.A member who was once a director shall not be elected as supervisor before being relieved of his/her responsibilities.A director or supervisor shall not act concurrently as a director or supervisor in another cooperatives at the same level and with the same business scope, or simultaneously hold office in an association or enterprise that competes with the cooperative.The central competent authority shall establish regulations on organizational systems, staffing, and staff management in cooperatives and other matters to be complied with.
中文原文 合作社法第40條
監事不得兼任理事、事務員或技術員。
曾任理事之社員,於其責任未解除前,不得當選為監事。
理事、監事不得兼任其他業務性質相同之同級合作社之理事、監事,或與合作社有競爭關係之團體或事業之職務。
合作社之組織系統、員額編制、人事管理及其他應遵行事項之準則,由中央主管機關定之。

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